9911796707
TMI Blog2018 (6) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue Per ANIL G. SHAKKARWAR : Present appeal is arising out of the impugned Order-in-Appeal No.04-06/CUS/Alld/2016 dated 13.01.2016 passed by Commissioner(Appeals), Customs, Central Excise & Service Tax, Allahabad. 2. Brief facts of the case are that on 04.10.1974 a seizure was effected at the business and residential premises of Shri Bhagwati Prasad, S/o Shri Ramnath of Vill. Bhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act against Shri Bhagwati Prasad and ordered release of items indicated in the Panchnama containing silver ornaments, gold ornaments, Indian currency and Bhahi Khatas. The proceedings further culminated into passing of order by Hon'ble Allahabad High Court in Misc.Bench No.1450 of 1996 on 02.08.2011 wherein the Hon'ble High Court of Allahabad was pleased to dispose of the said Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by the said order, the present appellants filed appeal before Commissioner(Appeals). The contentions of the appellants before the Commissioner(Appeals) were that 324 kg. of silver ornaments, cash of Rs. 994.70 and two packets of Bahi Khatas were not returned to Shri Bhagwati Prasad contrary to what was held by original authority. The said appeal was adjudicated through impugned order-in-appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any acknowledgement of having returned 324 kgs. of silver ornaments. 4. Heard the ld.AR for the Revenue. He has taken me through show cause notice dated 26.03.1975 and Order-in-Original dated 06.03.1978 and contended that the said show cause notice dated 26.03.1975 did not make any mention of any proceedings to be carried out in respect of silver and the said show cause notice dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khatas were returned to Shri Bhagwati Prasad. Further the said show cause notice dated 26.03.1975 did not have any proceedings related to silver. Therefore following Principles of Harmonious Construction, it is reasonable to conclude that 324 kgs. of silver ornaments, Indian currency and Bahi Khatas were returned to Shri Bhagwati Prasad on 05.10.1974. Therefore I do not find any infirmity in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
