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TMI Blog1987 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 of the Gold (Control) Act, 1968, the Act for short. The other appellants are claimants of the gold ornaments under seizure in the case and as aggrieved persons against the impugned order rejecting their claims they have filed appeals. 2. The appellant Peter is a licensed gold dealer at Sultan Battery, Kerala. On 9-10-1985 at about mid-night the Superintendent of Central Excise, Trichur, and his party intercepted a jeep with registration No. 1490 KLW coming from Kunnamkulam side. Appellant Peter was an occupant to the jeep and the authorities recovered from Peter new gold ornaments weighing 673.500 gms. (Nett.) 675 gms(gross) valued at Rs. 1,34,700/-. Since appellant Peter told the authorities that the ornaments in question were purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 gms. have been respectively entrusted to appellant Peter by (1) E.J. George Xavier, (2) Dr. Aleyamma Varghese, (3) K. Balan and (4) Kunjukutty Chetan. It was urged that the old ornaments entrusted by the said persons would total up to 560.600 gms. and these ornaments were entrusted to certified goldsmiths Venu and Babu at Palai for remaking new ornaments. The learned Consultant further submitted that deducting this duly accounted quantity of 560.600 gms. from 673.500 gms. there is a balance of 112.900 gms. which was purchased by the appellant on 9-10-1985 from K.S. George, Thazhathu Jewellery, Palai, covered by sales voucher No. 32. It was urged that the statutory registers like the Repair register, which was verified by the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made ornaments for appellant Peter. It is also submitted that in Palai appellant Peter s parents are living and the partners of Peter s liquor firm are also residing at Palai. It was further urged that though appellant Peter specifically requested by his letter dated 27th September, 1986 for examining the said two certified goldsmiths Venu and Babu and also licensee K.S. George as witnesses on his side, the adjudicating authority did not permit the appellant to do so. The learned Consultant also placed reliance on his communication received by the adjudicating authority on 10-11-1986 wherein also it has been mentioned that defence witnesses M/s. K.S. George, N.K. Venu and N.K. Babu were present with the concerned records outside Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act against the appellant Peter. The entries in the Repair register are very relevant in the context of the charge in the present case and also in the context of the defence of appellant Peter. As pointed out by the learned D.R., the appellant has emphatically denied the allegation of corrections in the dates of receipt in respect of Sl. Nos. 15, 16, 19" in the Repair register. I further find that in para 7 of the order of adjudication it is stated that On 10-10-1985, Superintendent of Central Excise, Sultan Battery Range visited Moozhiyl Jewellery, owned by the said Shri M.C. Peter, checked the stock and accounts and found in order." The adjudicating authority would appear to have proceeded on the basis that the appellant has not den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory records and no reason has been given in the impugned order as to why the appellant was not permitted to examine his witnesses and reproduce relevant records in support of his plea. Therefore, without going into the merits of the issue, I set aside the impugned order appealed against and remit the matter to Collector of Central Excise, Cochin, for re-consideration of the issue after affording the appellant an opportunity of adducing evidence by examination of the 3 witnesses on his side referred to above with production of records. It is also open to the appellant to put forth his plea with reference to the corrections or otherwise in the Repair register, which may also be considered by the adjudicating authority. If the appellant Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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