2001 (4) TMI 426

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.... Shri Karnail Singh, SDR, for the Respondent. [Order]. - One of the appellants Buddhidam M. Shah, according to the common counsel for the appellant, died on 1-2-1996. That being the case, proceedings against him abate. Appeal E/675/95 dismissed. I have heard counsel for the appellants and the departmental representative on the other two appeals. 2. The appeals are against the orde....

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....thing, the premises mentioned in the search warrant which was initially produced were in the occupation of B.M. Shah and P.B. Shah. Indravardhan Shah the third appellant was their manager. The column in the search warrant in which these firms are mentioned should in fact have contained the names of the excisable goods for which the search was to take place. In these circumstances, it is difficult ....