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TMI Blog1987 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ornaments made at Kaithal to which place Anil Gupta belonged. Later on, on the same day at night he made another statement that the earlier statement made by him was incorrect and that he brought Rs. 50,000/- from his father for purchasing some primary gold at Delhi; that he purchased the recovered gold from a Dalal in Chandni Chowk and that he was thereafter returning to Kaithal when he was apprehended by the Customs Officers; that this Dalal had been introduced to him on an earlier visit by one Shri Madan Lal, a certified goldsmith at Kaithal. Thereafter on 13-2-1981 searches were made at the residential and business premises of Shri Prem Chand Gupta, father of Anil Gupta and at the residential and business premises of Madan Lal, the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said goldsmith. This case was decided by the Deputy Collector of Central Excise, Faridabad and he has upheld the shortage of gold and has imposed a penalty of Rs. 900/-. Later, in an affidavit, dated 19-2-1981 received in the office of the Gold Control authorities in Delhi on 26-2-1981 Shri Anil Gupta stated the facts as per the stand taken by Shri Madan Lal and Shri Prem Chand in their statements, dated 13-2-1981 at Kaithal. He has also stated that these facts were given out by him to the officers on 11-2-1981 but they refused to record these facts and the statement dated 11-2-1981 recorded at night allegedly (recorded, on 12-2-1981 as per the affidavit) was given under fear and threat and coercion exerted by the officers. Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence claim that the gold Rainee was taken for die-cutting at Delhi is not probable because there are 3 to 4 die-cutters at Kaithal itself. 2. Learned advocate Shri Trilok Kumar appearing for the appellant has stressed that the entire case of the Department rests on the second statement of Shri Anil Gupta which is obviously incorrect in view of the other evidence available on record such as GS-13 register of Shri Madan Lal, entry of receipt of gold ornament by Madan Lal from Prem Chand on 2-2-1981 and corroboration of these facts by Madan Lal and Prem Chand in their statements, dated 13-2-1981 and a telegram, dated 13-2-1981 from Shri Prem Chand Gupta to the Collector of Central Excise of Delhi which spelt out the facts according to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally asserted that this concession has already been made during the course of hearing before the original authority at Delhi and yet the said authority went on to give his finding based purely on the second statement of Anil Gupta without taking into account all the relevant and material evidence available on record. Accordingly, the learned advocate has stressed that the order passed by Deputy Collector Delhi is against the conceded facts and therefore bad in law. 3. The learned advocate has also relied upon the finding of the Deputy Collector of Central Excise, Faridabad by which gold to the extent of 300.500 gms. was found short and accordingly a penalty of Rs. 900/-has been imposed on Shri Madan Lal. Learned advocate s argument here i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the appellant has rightly asserted that the other evidence has to be duly taken into account and which evidence has been recorded or found by the various official authorities. Learned Deputy Collector, Faridabad has not doubted the entries made in the GS-13 register and once the authenticity of the entries is accepted explanation of the appellant appears to be very plausible. Lower appellate authority s finding to the effect that after Shri Madan Lal had missed the bus at Panipat he should have gone to Delhi rather than come back is based on erroneous facts. It is clearly stated in the statement of facts in the original order passed by the Deputy Collector of Central Excise, Faridabad that Shri Madan Lal continued his journey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goldsmith. Now Section 37 stipulates that a licensed dealer may, in the course, and for the purpose, of manufacturing or ornaments, send gold to any other dealer who possesses equipment for drawing wires or for die-casting or who is a specialist in stone-setting, engraving, enameling etc. Further Rule 13 of the Gold Control (Forms, Fees and Miscellaneous Matters) Rules, 1968 stipulates, inter alia that every licensed dealer transferring gold shall at the time of each transaction issue a voucher in relation to such gold and in a case where the transaction relates to sale, delivery, transfer or disposal of gold such voucher shall accompany the gold. It is an undisputed fact that no voucher had been issued by Madan Lal, nor was any voucher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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