9911796707
TMI Blog1988 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise officers visited the appellant s shop at Chingleput and found him in possession of new ornaments totally weighing 832.000 gms. The authorities on a reasonable belief that the ornaments were being kept for purposes of sale in contravention of the Act effected seizure of the same under a mahazar as per law. The appellant also gave a statement on 7.8.86 before the authorities that the ornaments under seizure were kept only for purposes of sale. It is in these circumstances, after further investigations, proceedings were instituted against the appellant resulting in the present impugned order. 3. Shri Suganchand Jain, the learned counsel for the appellant, submits that the appellant has been fastened with the penal liability for contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the Department is that the ornaments under seizure were kept for purposes of sale and it is not the case of the Department that the ornaments are pledged ornaments with the appellant coming within the mischief of section 6(2). Even in the statement given by the appellant immediately on seizure there is no admission on the part of the appellant that the ornaments were pledged. There is no evidence at all in the entire records to show that the ornaments were pledged ornaments. In such a situation the question of the appellant conforming to the statutory formalities in terms or section 6(2) of the Act would not arise. I, therefore, hold that the charge of contravention under section 6(2) against the appellant is not borne out by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Act. In this context I should like to refer to the admissions made by the officers of the Department, when they were cross-examined on 11-9-87. Shri Pandurangan, the Superintendent of Central Excise, in the cross-examination by the appellant in the context of the charge under section 27(1) has admitted as under :- I have not made any test purchase from Mohanlal. I have not seen Mohanlal selling ornaments but I have my intelligence that Shri Mohanlal is selling gold ornaments. I do not have a specific intelligence to give details of even a single transaction of either sale or purchase of jewellery by Moharilal." The Inspector of Central Excise, Shri Felix has also admitted in his cross-examination on 11.9.87 as under : I h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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