9911796707
TMI Blog2001 (4) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Shri Karnail Singh, SDR, for the Respondent. [Order]. - One of the appellants Buddhidam M. Shah, according to the common counsel for the appellant, died on 1-2-1996. That being the case, proceedings against him abate. Appeal E/675/95 dismissed. I have heard counsel for the appellants and the departmental representative on the other two appeals. 2. The appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny. For one thing, the premises mentioned in the search warrant which was initially produced were in the occupation of B.M. Shah and P.B. Shah. Indravardhan Shah the third appellant was their manager. The column in the search warrant in which these firms are mentioned should in fact have contained the names of the excisable goods for which the search was to take place. In these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on 6-1-1989, and the cross-examination in April, 1992. Given the lapse of three years, it is perfectly understandable that the witness will not be able to remember the exact location of the place but remembers that an incident took place. I therefore find that the witness's statement supports the department's case. 4. In these circumstances, I do not think that a case has been made out to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
