9911796707
TMI Blog1999 (3) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... called, none appeared on behalf of the respondents. The notice issued to the respondents was received back with the postal remarks factory closed . Therefore, the appeal is being taken up for final disposal in the absence of respondents. 2. Brief facts of the case are that the respondents are engaged in the manufacture of matches and were availing the benefit of Notification 22/82-C.E. In the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the question as to whether the duty demand beyond six months is legally tenable and is within the jurisdiction of the original authority under law as it stood at the relevant time. The Assistant Collector in de novo proceedings again confirmed the demand. The respondents filed appeal before the Collector of Central Excise and the Collector of Central Excise (Appeals), vide impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of December, 1989, the respondents manufactured more than 15 million matches, therefore, the respondents are not eligible for concessional rate of duty for whole of the year. He, relied upon the decision of the Tribunal in the case of C.C.E., Madurai v. M/s. Kaveri Match Works (Final Order No. 395/88, dated 12-7-1988). He, therefore, prays that the appeal be allowed. 4. Heard ld. JDR and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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