1988 (2) TMI 371

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..... [Order per : V.T. Raghavachari, Member (J)]. - The issue in this appeal by the Collector of Central Excise, Madras is whether the respondents M/s. Ettayya Match Industries were eligible for payment of duty at the concessional rate under notification 43/81 in respect of matches cleared by them packed in boxes containing not 50 matches but less. The Assistant Collector held that they were no....

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....eviable thereon which was in excess of Rs. 1.60 per gross boxes of 50 matches each. The contention of the appellant-Collector is that the concession under this notification would be available only if removals, were of boxes of 50 matches each and that the benefit was not available to the respondents as their removals, were of boxes containing less than 50 matches. The Collector (Appeals) has noted....