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TMI Blog2007 (9) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant and for Shri Babul Roy who is also an Appellant before this forum in Appeal Case No.CSM-18/06. The learned First Appellate Authority committed grave error confirming action of the learned Adjudicating Authority, by which both the Authorities completely denied justice to the Appellant, Sri Swadesh Chandra Paul who was not a noticee in the Show-cause Notice (vide para 19 of the Order of Adjudication). It was also the proceeding initiated against him properly imputing him as a party. But he was dealt deterrently behind his back without issue of any Show-cause Notice. Shri Swadesh Chandra Paul even if was intended to be witness to the case, should have been also dealt at par under the law granting him opportunity of proper exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the entire fact, the Authorities simply denied justice passing the Order for confiscation of gold. There was neither any offence nor any sorts of malicious design brought to record to prove that Shri Babul Roy was an instrument to unduly enrich Shri Swadesh Chandra Paul in respect of seven numbers of seized gold bar weighing 817.700 grams. Even if the Department found Shri Babul Roy to be the carrier of goods, he should not be simply discarded without being dealt by due process of law. His confessional retraction when available on record that should have been confronted to Shri Swadesh Chandra Paul for his proper answer. The moment, the identity of Shri Swadesh Chandra Paul was disclosed on the very day of seizure of gold from Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination, since the issue goes to the root of the matter. It is a noticeable fact that the confession and retraction of Shri Babul Roy was on the same day followed by an affidavit filed on 14.6.04 by Shri Swadesh Chandra Paul before the learned Judicial Magistrate of Agartala. When the important piece of evidence was available, the Departmental enquiry should not have ended by cryptic Orders passed by both the Authorities showing no anxiety what was the real source of gold and who were the owners. It appears from para 19 of the Order of Adjudication that from 04.10.04, Shri Swadesh Chandra Paul was pursuing the matter with the Authorities below, who have failed to examine him thoroughly without issue of any summons to him. It appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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