1986 (8) TMI 251

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....for the Respondent. [Order].  - This appeal is directed against the order of the Collector of Central Excise, Bangalore dated 31-12-1985 imposing a penalty of Rs. 10,000/- on the appellant under Section 74 of the Gold Control Act, 1968 (hereinafter referred to as the 'Act'). On the basis of information Central Excise Officers attached to the Gold Cell, Bangalore, intercepted 4 persons a....

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....absolutely no evidence at all on record connecting the appellant with the commission of any offence. Merely because the persons from whom the gold was seized gave a statement that the gold was intended to be eventually given to the appellant that would not be a circumstance on the basis of which the appellant could be proceeded against on a charge of contravention under the provisions of law. The ....

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....sis of which one can possibly presume that in the instant case also the gold was to be handed over to the appellant. 4. We have carefully considered the submissions of the parties herein. We should confess that there is absolutely no legal evidence at all on record connecting the appellant with the commission of any offence with reference to the gold under seizure. Merely because there is ....

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.... we cannot subscribe to this reasoning of the adjudicating authority extracted above. Proceedings against this appellant under the Gold Control Act being penal in nature, it is for the department to establish and prove by acceptable legal evidence the charge of contravention and in the instant case there is no evidence on record to bring home the charge against the appellant. The statement of Mahe....