Yes, ESB Networks apply this charge when they have to send out a technician to re-seal the meter.
Meter seals can be broken for many reasons and rarely because the customer was trying to steal electricity. The person who accused you of trying to steal electricity was totally out of order.
The fact remains though that you are responsible for looking after the meter on your property. If ESB Networks have to attend to any damage caused they will charge you for the visit.
There was a time when such visits would have been done free of charge to the customer. A couple of years ago the Commission for Energy Regulation dictated that henceforth the individual customer would have to pay. This was on the basis of the "polluter pays" principle. Naturally, when the CER handed down such a diktat the ESB had no choice but to apply it. The scale of charges for such visits was also approved by the CER.
I don't doubt that you had nothing to do with the broken seal. However, someone broke it - and not necessarily for any nefarious reasons - and it required a technician to call out to replace it. You are the customer and you have to foot the bill, I'm afraid.
Regards,
Fnergg