JEWELLERY HOUSE Vs. COLLECTOR OF CENTRAL EXCISE
LAWS(CE)-1986-9-6
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on September 03,1986

Appellant
VERSUS
Respondents

JUDGEMENT

S.Kalyanam, - (1.)SINCE a common question of law and interpretation arises in both the appeals, the appeals are taken up togather and disposed of by a common order.
(2.)Appeal No. C/89/86 is directed against the order of Collector of Central Excise and Customs, Cochin dated 16.4.86 imposing a fine of Rs. 25,000/- on the appellant in lieu of confiscation of 3810 grammes of gold ornaments under Section 73 and a penalty of Rs. 5,000/- under Section 74 of the Cold (Control) Act, 1968 (hereinafter referred to as the 'Act'). Appeal No. G/132/86 is directed against the order of the Collector of Central Excise, Bangalore dated 31.1.86 imposing a fine of Rs. 15,000/- under Section 73 in lieu of confiscation of 664.950 gms. of gold ornaments and a penalty of Rs. 5,000/- under Section 74 of the Act.
The brief facts in appeal No. 89/86 in respect of appellants M/s Jewellery House may be stated before dealing with the, common question of law arising for consideration in both the appeals. On 22.11.85 one Shri Surender Singh Rajawath, a travelling salesman of the appellants arrived at Corn in airport with gold ornaments totally weighing 3810 gms, in the form of 537 bangles along with G.S.12 register, Gold voucher book bearing Sl.Nos. 151 to 193 of the appllants, Jewellery House, cash bill etc. The said travelling salesman stated before the authorities that the said ornaments were being taken to Kerala for the purposes of sale. The Customs authorities effected the seizure of the gold ornaments and informed the Central Excise authorities who took over further investigation. Since a licensed gold dealer cannot carry on business in any premises other than the licensed premises as stipulated under Section 27(7)(b) of the Act, via- gold ornaments were seized by the authorities and proceedings were instituted against appellants Jewellery House resulting in the aforesaid impugned order now appealed against.

(3.)SIMILARLY, in the other appeal (No. 132/86) Shanthilal Jain, a licensed gold dealer of Nellore, Andhra Pradesh was found in possession of 664.950 gms. of gold ornaments at Bangalore which admittedly he was carrying for the purposes of sale with connected vouchers and documents. The authorities effected the seizure of the same and proceedings instituted thereafter resusted in the impugned order now appealed against.


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