2001 (7) TMI 1018

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. All the five appeals are being disposed of by a common order as they arise out of same set of facts and circumstances. The appeal filed by Shri Amal Kumar Ghosh is against the confiscation of 19 pieces of silver seized from the possession of two persons named Shri Abhijit Saha and Shri Bidut Karmakar. The appeals by the other persons are against the personal penalties imposed upon them. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his finding. Such a slip short disposal of the appeal by the Commissioner (Appeals) is not appreciated. He was required to deal with the appellant s submission and give his own independent finding on the same instead of recording that all the pleas have been discussed by the adjudicating authority and there is no reason to interefere with the order. The appellants have also placed reliance on a n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... their involvement with the seized silver thus making the statements incorrect. Similarly, they have also contended that there was no foreign markings on the silver in question and as such the seizure of the same was bad. Reliance has been placed on a number of decisions. These legal pleas raised by the appellants have not been considered by the Commissioner (Appeals) and hence I remand all the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X