1997 (5) TMI 165

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..... These are two stay applications filed w.r.t. a common order-in-original passed by the Commissioner, Allahabad. 2. Ld. Counsel stated that both the appellants according to the department were found carrying silver which was recovered by the police from their possession. The police initially treated it as a case of theft and detained the goods and the persons, and subsequently handed them over to .....

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..... , since the goods were initially seized by the police, Section 123 did not apply. 5. It was also their submission that in this case no personal hearing was granted and the impugned order was passed ex parte in violation of principles of natural justice. It was also their contention that they had taken up this point before the authorities below but even the Commissioner (Appeals) has ignored thes .....

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..... prayer. He drew attention towards the order-in-appeal and order-in-original and reiterated the department s view as contained therein. He emphasised that the statements of both the appellants were important inasmuch as they include admission to the fact that the silver used to be melted and once the silver is melted naturally the melted silver will not show any markings. 9. The appellants had ad .....

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