RULE 82A. Storage of duty paid matches near the factory premises
The Commissioner of Central Excise may prohibit a registered person to whom registration certificate has been granted under these rules for the manufacture of matches, and who has at any time been punished for any offence under the Central Excise Act, 1944 (1 of 1944), or the rules made there under, from storing matches, removed after payment of duty, in any godown, or place or premises of storage, situated within a distance of two kilo meters from the factory of such registered person