This appeal by the Asstt. Collector of Central Excise, Vellore, is against the judgment of the learned Judicial First Class Magistrate, Vellore, acquitting the accused who has been charged for offence

"punishable under Rule 174 and Section 6(a) read with Section 9(b) of the Central Excise Act" *

2.The accused-respondent (hereinafter referred to as the accused) is the Proprietor of M/s. Mohan Match Factory at Thandarampet Road, Tiruvannamalai. He has a valid licence issued by the Central Excise Department to use the approved trade labels on the matches manufactured in his factory. He is himself a resident of 91, Kammalar Street, Tiruvannamalai. On certain information that the accused is engaged in manufacture of matches and is running a mini match factory without a valid licence to do so at his residence, the officers of the Counsel proceeded to the residence of the accused on 29-9-1975. The door which was locked outside was opened by an employee and they noticed that "a part of manufacture of matches" was carried on by three children and a woman Rukmani who is the wife of an employee of the accused, in Mohan Match Factory. The match boxes were found to be in labelling a