2001 (3) TMI 689

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..... al filed by Revenue the issue involved is whether duty at Tariff rate is chargeable on matches once the assessee exceeds the limit prescribed in Notification No. 22/82, dated 23-2-1982. 2. When the matter was called, no one was present on behalf of the respondents in spite of notice. We also observe that even on the earlier occasion when the matter was posted, the respondents have not attended f .....

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..... l Order No. 395/1988, dated 12-7-1988 wherein it was held that if the limit in Notification No. 22/82 has been exceeded in a financial year, the concessional rate of duty is not applicable for the whole of the financial year. Similar views were held by the Tribunal in the case of C.C.E., Madurai v. M/s. Panchavarnam Match Works vide Final Order No. 738/1987, dated 21-10-1987. Accordingly, followin .....

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