TaxTMI 
TaxTMI 
1986 (2) TMI 189
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....ondent. [Order per : G.P. Agarwal, Member (J)]. - This appeal is directed against Order No. 28/CH/Gold/83 dated 21-10-1983, passed by the Collector of Customs (Appeals), New Delhi, upholding Order No. 4/Gold/8O dated 24-9-1980 passed by the Deputy Collector of Central Excise & Customs, Chandigarh. The respondent has also filed his cross-objection. This order will dispose of the appeal as well a....
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.... he himself being an illiterate person could not do the job. After the usual enquiry, the learned Adjudicating Authority rejected the defence of the appellant holding that it was an after-thought and ordered that the-seized gold ornaments, that is to say, 73 pieces weighing 437.300 gms. be confiscated under section 71 of the Gold (Control) Act with an option to redeem the same on payment of redemp....
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....f technical nature. In support of his contention, he cited Order No. 329/83-NRB dated 4-8-1983, passed by this Tribunal in the case of S/Shri Kewal Krishan Butta and Bishan Dass Butta, New Delhi v. Collector of Central Excise & Customs, New Delhi. In reply, the learned SDR submits that looking to the facts and circumstances of the case, redemption fine as well as the penalty is not on excessive si....