TaxTMI 
TaxTMI 
1972 (11) TMI 107
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....igns On 27th January, 1969, from the premises No. 284/285, Main Road, Avanashi, Coimbatore, and for a direction to him to return the 18 sovereigns. On that day, about 9 A.M., on information, the respondent searched the business premises of J.A.M. & Co., at No. 284/285, Main Road, Avanashi. The party which searched, consisted of the Superintendent of Central Excise, Tiruppur, and other Officers. J.....
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.... been secreted in a plastic bag by Tajun Begum. On 28th April, 1969, the two ladies were served by the Assistant Collector of Central Excise, Erode, with notices to show cause why they should not be proceeded against for contravention of Section 8(3) read with Section 16(5) of Act XLV of 1968. The notices state that the two ladies had acquired and were found in possession of gold articles in exces....
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....ated in the supplemental affidavit filed in this case. The truth of this statement is not denied by the respondent in his supplemental counter-affidavit. He says that he is not in a position to say one way or the other on account of the distance of time. This allegation about owning and being in possession of ornaments was, no doubt, made in the course of pendency of this petition in this Court. B....
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....(a). We are unable to construe the provisions in the manner suggested. To do so, would be to insert words in Clause (b) of Section (16) (5) which are not there. What it speaks of are articles and ornaments, and, if both of them are owned possessed, held or controlled by an individual or family, then the proper provision which will be attracted is Clause (b). There is no justification for the const....