9911796707
TMI Blog1986 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... d with pending disposal of the appeal to-day. 2. This appeal is directed against the order of Collector of Central Excise (Appeals), Madras dated 29-1-1986. The original order has been passed by the Deputy Collector of Central Excise, Guntur on 22-8-1985 absolutely confiscating 2 pairs of bangles weighing 47.7 grams under Section 71(1) besides a penalty of Rs. 4,400/- under Section 74 of the Gold Control Act, 1968 (hereinafter referred to as the Act). The impugned order of the Collector of Central Excise (Appeals) dated 29-1-1986 is not one on merits but one rejecting the appellant s appeal under Section 82A of the Act for non-deposit of the penalty. Normally I would be inclined to remit the matter back for reconsideration if the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely no evidence whatever against the appellant either adverted to or relied upon by the adjudicating authority in effecting confiscation of the appellants bangles absolutely and imposing a penalty under the Act. 5. Shri Vadivelu, the learned DR while fairly conceding that there is no evidence at all against the appellant for sustaining the finding of the adjudicating authority, the Tribunal may remit the matter back to the lower appellate authority for consideration of the appeal on merits according to law inasmuch as the lower appellate authority has not disposed of the issue on merits. 6. As indicated earlier I feel it would not be proper and fair or just in the peculiar facts and circumstances of this case to drive the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction and against law. I have carefully gone through - the show cause notice issued in this case. No specific contravention has been set out at all in the show cause notice. Para 5 of the show cause notice dealing with the alleged contravention of the appellant merely states that the appellant has contravened the provisions of the Gold Control Act, 1968 . Nothing is stated about the nature of contravention or section of the Act under which the appellant has committed contravention. Even coming to the original order of adjudication I do not find even a ray of evidence set out against the appellant bringing home any charge of contravention. Immediately on seizure of the bangles in question the appellant has only given a statement before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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