9911796707
TMI Blog1988 (7) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ine of Rs. 90.000/- under Section 73 of the Act and imposing a penalty of Rs. 10 lakhs jointly on both the appellants under Section 74 of the Act. 2. The first appellant, Sri P.K. Das is the son and the appellant Sri N.C. Das is the father. Sri P.K. Das, the son is a pawn broker. On 13.7.1976 the Central Excise authorities searched the premises of M/s. New Luxmi Jewellers, the pawn brooking shop of the appellant, Sri P.K. Das, and found him in possession of primary gold, gold coins, new ornaments and old ornaments etc, as detailed in the impugned order totaling 2,235.500 grams. The authorities also found two daily sales account books evidencing transaction in gold ornaments to an extent of 4570.050 grams during the period 10.1.1976 to 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary and true and would not merit acceptance particularly when the same was retracted on 16.7.1976. It was further urged that the certified goldsmith Sri Mondal whose GS 13 Register was seized by the authorities at that place was a lessee under the appellant and the various ornaments, old and new had been properly entered in the GS 13 Register. The learned advocate further contended that as many as eight claimants have got themselves implicated as parties and the adjudicating authority has not addressed himself at all to the question about the claims of the various claimants, particularly with reference to the entries in the GS 13 statutory register of certified goldsmith Sri Mondal. Therefore, the learned counsel contended that in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the statement recorded from Sri P.K. Das by the authorities and we are satisfied that the same is voluntary and true and would merit acceptance. The statement admittedly was retracted only on 16.7.1976, and no satisfactory explanation has been given for belated retraction. The plea of the learned counsel before us was that the statement was recorded under threat and coercion. If really the statement had been brought into existence under threat and coercion, we are at a loss to understand as to why the appellants did not avail themselves of the opportunity to cross examine the officers in whose presence the statement was given. The learned counsel is not able to give us any explanation in this regard. The plea of the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the commission of any offence under the Act. In the present case, the details of the ornaments belonging to the third parties are not available. It does not appear to have been investigated at all in this regard. Nor the learned departmental representative is able to enlighten us on this question. To a specific query, Sri Sanyal, learned advocate for the appellants, submitted that 331 grams would account for the third party s ornaments. It was urged that 948.500 grams represented family ornaments of the appellants. For want of details and also GS 13 register, we proceed on the basis that some ornaments regarding which entries were made in the GS 13 register belonged to third parties and some ornaments belonged to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed jointly on the appellants under the impugned order. Imposition of a penalty jointly in the names of two persons is not permissible in law or for that matter under the provisions of this Act. Be that as it may, the fact remains that two hand books have been seized from the possession of the appellants evidencing transactions in gold of a very considerable magnitude without valid licence. For the reasons stated above, we have already found the statement of Sri P.K. Das to be voluntary and true. Therefore, having regard to the statement recorded from the appellant, Sri P.K. Das, coupled with the seizure of two private account books evidencing transactions in gold to a large extent, we are inclined to think that the situation warrants imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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