CAPITAL MATCH CO Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) THE above appeals are directed against the common order of the Collector of Central Excise, Madurai, dated 29-3-87 appropriating a sum of Rs. 13.000 In lieu of confiscation of 1764 match bundles seized from appellant M/s. Capital Match Co., besides a penalty of Rs. 2,000 under rule 231 of the Central Excise Rules, hereinafter referred to as the 'Rules', and demanding excise duty from the other two appellants at the Tariff rate and Imposing on each of the other appellants a sum of Rs. 1,000 as penalty under Rule 210 of the Rules.

(2.) The Preventive Officer of the Central Excise Department at Kovilpatti Division checked the matches found in the possession of appellant M/s. Capital Match Co. at New Road, Kovilpatti, on 2-11 -85 and effected seizure of matches manufactured by the other appellants and others, with which I am not concerned in the present appeals, under a maz-har as per law. The authorities effected seizure of the matches because the match boxes did not contain 50 sticks in terms of Rule 63 of the Rules. The seized match boxes were provisionally released to M/s. Capital Match Co. on a cash security of Rs. 13,000 and as the match bundles so provisionally released had not been made available at the time of adjudication, the cash security was appropirated against M/s. Capital Match Co. under the impugned order. The other appellants were enjoying the benefit of the concession in regard to payment of duty in terms of Notification No. 22/1982 dated 23-2-1982 as amended. Since the concessional notification referred to above is applicable only to boxes of 50 matches each and as the match boxes contained less than 50 sticks, the adjudicating authority under the impugned order denied the other two appellants the benefit of the concession under the said Notification and directed them to pay duty under the Tariff rate besides penalty.

(3.) HEARD Shri Bhatia, the learned Senior D.R.