1987 (4) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ishnamurti, S.D.R., for the Respondent. [Order per : K. Prakash Anand, Member (T)].  - Heard Shri K.R. Mehta, Consultant and Shri Jaswant Singh, Advocate, for the appellants and Shri S. Krishnamurti, SDR for the department. 2. Shri Mehta emphasizes that appellant is a certified goldsmith for more than 20 years. It is submitted that the entire case has been handled by the department i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y after office hours, the seizing Officer chose to record the receipt of the register on the following day. 4. It is also submitted that the show cause notice' itself admits that there were some pawned and old gold ornaments. Appellant, it is claimed, was undertaking money lending on pawning of ornaments under certificate of U.P. Government. 5. It is also urged that under Section 71 of the G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the owners of the gold informing them of the grounds and giving them a reasonable opportunity of making a representation. In this connection, Shri Mehta has relied on the following case law : 1. 1986 (26) E.L.T. 737 (Tribunal) - Ramjilal Kundam Lal v. Collector of Customs and Central Excise, New Delhi. 2. 1986 (25) E.L.T. 57 - Dwarka Prasad Gupta v. Collector of Central Excise, Delhi. 8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... He should have either accepted the claim to be factually correct or on the basis of available evidence, held that it was false. He has done neither. 10. It is also observed that in the order-in-original, it is stated that from G.S.13 register produced on 27-7-1982, the names and addresses of persons from whom the gold ornaments were received for repairs and manufacture could not be ascertained....