1985 (7) TMI 102

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..... d 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 safety matches and 'Bengal Lights'. The notification in respect of matches i .....

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..... pect 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 that year is not so much as to exceed 75 million, the matches are allowed to b .....

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..... s 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 were in error in clubbing together the quantity of safety matches and the .....

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