1990 (11) TMI 172

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....ched against him as per Annexure-F as also by the refusal of the respondents to release 1571.500 gms of gold in the form of chains and penalty of Rs. 3,000/-. 2.The circumstances in which this matter arises are as follows : On 19-5-1987 certain gold articles were recovered from the possession of the petitioner. The department on finding that the gold articles were primary gold effected seizu....

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....of primary gold as provided under Section 2(r) of the Act. The Tribunal further concluded that the gold ornaments produced before it were neither unfinished nor semi-finished but were fully finished. In those circumstances, it set aside the order made by the Collector of Central Excise and exonerated the petitioner of the charge levelled against him. Prior to the passing of the order by the Tribun....

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.... (ii) and (iii) of the Act. When the departmental adjudicatory body itself has given a finding it would not be proper to continue the prosecution. This view is supported by the decision of the Supreme Court in Uttam Chand & Others v. ITO [133 ITR 909]. 3.However, the learned Counsel for the department urged relying on a decision of the Supreme Court in P. Jayappan v. S.K. Perumal [149 ITR 696] ....

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....tion of success in some proceeding in appeal or reference under the Act cannot come in the way of the institution of the criminal proceedings under Section 276C and Section 277 of the Act." In the light of these observations it is clear that Supreme Court did not take a different view from what has been stated in Uttam Chand's case. But on the other hand, it reiterated the position that it is p....