1984 (8) TMI 84

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..... The petitioners are partners of Messrs Paris Jewellers, Bazar Sarafan, Ludhiana. On 20th August, 1979, a contingent of Central Excise Officers, Ludhiana, visited the premises of Messrs Paris Jewellers for checking the stocks and accounts of the firm. Om Parkash, petitioner, was sitting on the gaddi of the shop while all the other partners were inside the shop activiely running the business of the shop and handling different operations, Om Parkash, petitioner, suspiciously and stealthily made an attempt to pass on a small packet outside the shop but he was apprehended and the packet was recovered from him. The packet contained gold ornaments, namely, four gold bangles, one gold Kanthi, two ear-rings and one ring. The aforesaid articles wei....

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.... the firm was a genuine one, the assessee could not be prosecuted for filing false returns. On the other hand, Mr. H.S. Brar learned Counsel for the respondent, refuting the contention of Mr. Arvind Goel, has placed reliance on a Supreme Court authority reported as Assistant Collector of Customs, Bombay and another v. L.R. Melwani and another, AIR 1970 Supreme Court 962, wherein their Lordships answering the question, whether the finding of the Collector of Customs that the first and second accused are not proved to be guilty in any circumstances, operated as an issue estoppel in the criminal case against those accused, observed as under:- "We shall now take up the contention that the finding of the Collector of Customs referred to earli....