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1989 (7) TMI 107

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....le 326 of the Constitution has been filed by Mangal Das, son of Nihal Chand, resident of Madari Tola, Jaunpur, for a Writ of Mandamus directing respondents 1 and 2,who are Collector and Assistant Collector, Central Excise, Allahabad, to return the primary gold which was confiscated by the order dated 6th April, 1967. The order reads :- "In view of the foregoing, I confiscate the seized goods to....

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....d another letter from the Superintendent, Central Excise permitting him to deposit the money ordered by the letter dated 10-10-1978 within ten days. The material portion of the letter has been annexed as Annexure 2 to the writ petition, which is as under : "...therefore, you are directed to deposit the penalty and get released the goods after depositing the R.F. Rs. 3500/- within 10 (ten days) ....

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.... was done in the instant case. This point of time was ancillary and accidental to the main power. We find substance in the submission of the petitioner that since by the letter dated October 10,1979, the Superintendent had granted ten days time for complying with the order dated 6th April, 1967 and that whatever amount was due from the petitioner, the whole of it was deposited within that period, ....