Decided on July 24,2015

Commissioner Of C. Ex., Jaipur -Ii Respondents


ASHOK JINDAL,J - (1.)THE appellant Shri Badri Narayan Sharma has filed his appeal against the impugned order claiming to be the real owner of the impugned goods. The facts of the case are that 10 gold biscuits and 3 pieces of gold were recovered from the possession of Shri Shyam Lal Pal who at the time of interception on 2 -6 -1999 outside the Railway station, Bikaner disclosed that he was carrying gold biscuits as an employee of Shri Gopal Chand alias Gopal Sita for delivery to Shri Shyam Sundar Soni and on interrogation of Shri Gopal Chand alias Gopal Sita it was revealed that he has purchased the said gold from Shri Badri Narayan Sharma, (the appellant before me) who was also interrogated and disclosed that he has purchased the gold biscuits/pieces from one Shri R.K. International, Saraf Market, Chandni Chowk, Delhi. Thereafter, proceedings were initiated for confiscation of the impugned goods and imposition of penalty on all the persons involved in the transaction. Adjudication took place.
(2.)Matter came up before this Tribunal, on appeal filed by Shri Shyam Lal Pal, Shri Gopal Chand alias Gopal Sita, Shri Shyam Sunder Soni and a person posing himself to be Shri Badri Narayan Sharma on behalf of appellant before me. The appeals were disposed of vide Order No. A/993 -996/2005 -SM(BR), dated 13 -5 -2005 holding that Shri Badri Narayan Sharma is the owner of the goods and have disclosed the mode of acquiring the said gold. It was held that penalties on the appellants before this Tribunal at that time is not imposable and the gold was also not liable for confiscation. As Shri Badri Nayaran Sharma, (appellant before me had not filed any appeal which was disposed of by the order of this Tribunal dated 13 -5 -2005) filed an appeal against the impugned order on 29 -3 -2005. When this appeal came up for hearing, it came to the knowledge of this Tribunal that the appeal of the appellant has already been disposed of by order dated 13 -5 -2005. Thereafter, the doubt was raised by this Bench to know who is the real Badri Narayan Sharma. Matter was referred to the Adjudicating Authority/authorities below who identify that the appellant in this appeal before me is real Badri Narayan Sharma and appeal filed on earlier occasion by a person with false identification as Badri Narayan Sharma. As it is established that the appellant before me is Badri Narayan Sharma, therefore, I proceed to adjudicate the appeal listed before me.
During the course of arguments on the earlier occasions the ld. Counsel for the appellant submits that as identity of the appellant has been established, therefore, the earlier order to be made operative in favour of the appellant.

(3.)THE request of the ld. Counsel for the appellant was turned down by this Tribunal on the premise that on earlier occasion, the appellant who was considered as Badri Narayan Sharma is non est. Therefore, said order cannot be made operative to the appellant before me. In these circumstances, appeal was listed for fresh consideration on merits of the case today itself.

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