9911796707
TMI Blog1985 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal directed against the order of the learned Single Judge, who had quashed a demand made by the Excise department on the footing that for the purpose of excise duty, the quantity of 'Bengal Lights' (which are also matches) manufactured have to be clubbed together with safety matches. Admittedly, the Union Government has issued two notifications prescribing different rates of duty in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 162/67, dated 21-7-1967, though the rate prescribed in respect of matches is Rs. 4.30 per gross of boxes of 50 matches each, the proviso in the Notification reduces the duty and the duty is levied on the basis of clearance of matches. In case the matches are cleared for home consumption during the financial year from the factory from which the total clearance of matches during tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tches during the financial year 1973-74, and, therefore, the petitioner was liable to pay excise duty at the rate of Rs. 4.30 per gross on the first 75 million matches. This demand was confirmed by the Assistant Collector of Central Excise as well as by the Appellate Collector and the revision application filed by the petitioner was also dismissed. 4. Now it is obvious to us that the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e quantity of 'Bengal lights' with the quantity of 'safety matches'. There is, therefore, no error in the view taken by the learned Judge that the authorities were in error in clubbing the two different kinds of matches for the purpose of making an additional demand of excise duty. In view of this, the writ appeal must fail and is dismissed with costs; counsel's fee Rs. 500. X X X X Extracts X X X X X X X X Extracts X X X X
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