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TMI Blog2011 (2) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... es below is not accurate and therefore, there was a variation in the purity - mere discrepancy in purity did not vitiate the proceedings - Appeal is dismissed - 1 of 1990 - - - Dated:- 2-2-2011 - Sanjay Kishan Kaul and Rajiv Shakdher, JJ. REPRESENTED BY : None, for the Appellant. S/Shri Mukesh Anand, Sr. Standing Counsel with R.C.S. Bhadoria Shailesh Tiwari, Advocates, for the Respondent. [Judgment per : Rajiv Shakdher, J. (Oral)]. his is a reference filed seeking a direction from this court to call upon the Customs, Excise Gold (Control) Appellate Tribunal (as it was known at the relevant point in time) (hereinafter, referred to as the Tribunal ) to refer the following questions of law for adjudication by this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e court; since the nominated counsel of the revenue is not present in court. The matter has been listed as Item no. 2 in the category of Regular for quite some time. 2.1 With this preface, let us briefly note the background circumstances, as culled out from the judgment of the authorities below, which led to the instant reference. 2.2 It appears that the Central Excise Officers had conducted a raid on the premises of the petitioner. During the course of raid, certain gold ornaments were seized. The officers concerned also conducted an exercise of weighing the gold ornaments as well as ascertaining the purity of the ornaments seized. A panchnama was drawn of the gold items seized. 2.3 Consequent thereto, a show cause notice dated 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the benefit of a representation on behalf of the petitioner, Mr. Anand, learned senior standing counsel appearing for the revenue has assisted us in the matter. 3.1 Mr. Anand has largely relied upon the orders of the authorities below in support of his case, in particular, the order of the Tribunal whereby reference was rejected. Mr. Anand laid stress on the fact that the questions of law proposed were relatable to pure findings of fact and hence, did not require this court to call for a reference as prayed. 4. We have heard Mr. Anand and also perused the record as well as the orders of the authorities below. 4.1 On a perusal of the record, we find that the proposed questions of law are pivoted on two broad pleas : (i) that the puri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the number of pieces and the total weight of the ornaments remained the same, there was a slight difference in so far as purity was concerned. This aspect as noticed by the Tribunal, found a mention in the order of the Collector. Having noticed it, the Tribunal correctly put down the difference in purity to the fact that the method employed by the officers who conducted the search for ascertaining the purity of the gold ornaments was the touch stone method. The method employed according to the authorities below is not accurate and therefore, there was a variation in the purity. Resultantly, the Tribunal accepted the view taken by the Collector in the order-in-original that in the circumstances, the fact that the total pieces of ornaments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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