V.P. Gulati, Member (T)

1. These three appeals arise out of the common impugned order passed by the Collector of Central Excise, Madurai.

2. Brief facts of the case are that on a check of the appellants' factory premises the Central Excise authorities found that the work relating to frame filling of splints and box filling of matches was being carried on in these three units and there was no stock of essential raw materials like Chlorate, Sulphur, red-phosphorus, etc. nor the Central Excise statutory accounts were available in the premises. The authorities also found that there was no stock of any residuary chemical composition of match heads. The explanation given by the appellants was that the raw materials and accounts books were kept in the godown of M/s. Manohara Match Works, referred to as the main factory, and in their office (Manohara Match Works). The lower authorities charged the appellants that all the factories were working as one unit and that they were liable to pay higher rate of duty i.e., instead of Rs. 1.60 per gross Rs.3.50/4.50 per gross. The learned lower authority has held that since only the job of frame filling alone was being done in the 3 units and the