{"id":208801,"date":"2001-03-14T00:00:00","date_gmt":"2001-03-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-madurai-vs-ms-lakshmi-match-works-on-14-march-2001"},"modified":"2018-05-05T20:02:14","modified_gmt":"2018-05-05T14:32:14","slug":"cce-madurai-vs-ms-lakshmi-match-works-on-14-march-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-madurai-vs-ms-lakshmi-match-works-on-14-march-2001","title":{"rendered":"Cce, Madurai vs M\/S. Lakshmi Match Works on 14 March, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Cce, Madurai vs M\/S. Lakshmi Match Works on 14 March, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Shri V.K. Agrawal  <\/p>\n<p> 1. In this appeal 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 23.2.82.\n<\/p>\n<p> 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 for hearing. We, therefore, take up the appeal for disposal after hearing Shri Arumugam, Ld. DR. and after perusing the records.\n<\/p>\n<p> 3. The Notification No. 22\/82 provides concessional rate of duty in respect of matches subject to the condition that the total production o matches in a calendar month should not exceed 15 million matches. In the present matter, the respondents had exceeded the monthly production limit during the month of January 1987. The Commissioner (Appeals) in the impugned order held that concessional rate of duty would not be available to them from the month of during which the production of matches exceeds the prescribed monthly limit. The Ld. D.R. had referred to the decision of the Appellate Tribunal in the case of CCE Madurai Vs. M\/s Kaveri Match works vide Final 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 CCE Madurai Vs. M\/s Panchavarnam Match Works vide Final Order No. 738\/1987 dated 21.10.87. Accordingly, following the ratio of these two decisions, we hold that the benefit of Notification No.22\/82 will not be available to the respondents during the entire financial year and therefore the appeal filed by the Revenue is allowed.\n<\/p>\n<p> 4. (Pronounced &amp; dicated in open Court)  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Cce, Madurai vs M\/S. Lakshmi Match Works on 14 March, 2001 ORDER Shri V.K. Agrawal 1. In this appeal 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 23.2.82. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-208801","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce, Madurai vs M\/S. 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