TaxTMI 
TaxTMI 
1987 (11) TMI 239
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....st the said order of the Collector under which he has absolutely confiscated 128.500 gms. of gold seized from one Velappas Dye Works belonging to appellant Ambi Achari, further absolutely confiscating 42.500 gms. and 90.400 gms. of gold respectively seized from the possession of appellant Soman and appellant Ponnappan Achari, imposing a fine of Rs. 15,000 on appellant Ambi Achari in lieu of confiscation of 224.800 gms. of gold ornaments besides a penalty of Rs. 5,000 each on appellants Ambi Achari and Narayanan Achari, Rs. 500 on appellant and Rs. 1,000 on appellant Ponnappan Achari. 3. On 17-1-1985 at about 1.00 p.m. the Superintendent of Central Excise, Ernakulam, alongwith his party searched one Velappas Dye Works at Perumbavoor,....
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....further investigations, proceedings were instituted against the appellants and others, which resulted in the present impugned order now appealed against. 4. Shri Parameswaran, the learned counsel for the appellants, submitted that in so far as appellant Soman is concerned the charge in the show cause notice is one of abetment and the appellant Soman's father is admittedly a certified goldsmith, who sent 42.500 gms, of gold wire through Soman for works in Velappas Dye Works. It was urged that this was reflected in the GS. 13 account of appellant Soman's father Shri M.P. Narayanan. The learned counsel, therefore, submitted that the charge of abetment is not sustainable on the evidence on record. Regarding appellant Ponnappan Achari, t....
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....s. should also have been entered is not tenable in the facts and circumstances of the case. 5. Heard Shri Krishnan, the learned D.R. 6. We have carefully considered the submissions made before us. So far as appellant Soman is concerned, as rightly contended by the learned counsel for the appellants, the charge is only one of abetment. We find from the records that in respect of the quantity of 42.500 gms. of gold wires found in the possession of appellant Soman he came forward with a statement immediately on seizure on 17-1-1985 that the same had been entrusted to him by his father M.P. Narayanan, who is a certified goldsmith. In this context we would like to advert to Section 43 of the Gold (Control) Act, 1968, the 'Act' for sho....
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....hari from Rs. 1,000 to Rs. 250 (Rs. Two hundred and fifty). 8. So far as appeallant Narayanan Achari is concerned, the charge against him under the impugned order is one under Section 27(1) of the Act. The fact remains that he was found in possession of 235.000 gms. of gold, which had been duly entered in the G.S. 13 register. If the Department had revelled a charge against him in terms of Section 55 of the Act on the ground that the ornaments entrusted to him by the various persons such as Ramakrishnan Pillai, Rajappan and Sankarankutty should have been specifically mentioned in the statutory G.S. 13 account, the Department would be able to succeed on that. The learned D.R. also drew our attention to the findings of the adjudicatin....
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....Narayanan Achari under the impugned order is set aside and his Gold Control Appeal 187/87 is allowed. 9. So far as the appellant Ambi Achari is concerned, the charges against him are under Sections 27(1) and 55 of the Act. In regard to the charge under Section 55, Shri Parameswaran, the learned counsel for the appellant, has admitted that Ambi Achari had not accounted for 90,000 gms. in his G.S. 13 register. The learned D.R. joined issue with the learned counsel on this score and submitted that a further quantity of 118.300 gms. had also not been accounted for. Be that as it may, the fact remains that the charge of non-accountal establishing contravention in terms of Section 55 of the Act is not disputed and is indeed admitted. We f....