TMI Blog1991 (8) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... m of Rs. 25,000/- under the Gold (Control) Act, 1968, on the present appellant. 2. The facts of the case are that on the basis of information, on 20-3-1986 the Officers of the Central Excise of Allahabad intercepted the appellant and another person; namely, Gopal Das while they were handing over the railway tickets to the Ticket Collector. The case of the Department is that on search 16 gold biscuits of foreign origin valuing at Rs. 4 lakhs were recovered from the appellant as well as the other person. The Department alleged that 8 gold biscuits were recovered from the possession of the appellant which were concealed on his body. Thereafter the confessional statements of the appellant as well as Gopal Das were recorded. The appellant was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing. He also contended that in the body of the order, several facts pertaining to the case of the appellant were narrated by the learned adjudicating authority. He also pointed out that the confessional statement of the appellant is very vivid and it contained a wealth of information. It was also contended that the appellant was examined on four different dates and on all the dates he confessed the guilt. In such circumstances, he contended that the orders may be confirmed. 5. We have considered the submissions. We feel that for appreciation of the appellant's contention, mainly on the point of non-consideration of the reply statement by him, it is necessary to reproduce the operative portion of the adjudication order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the reply was not specifically dealt with. Only on the ground that the appellant confessed the offence in his statement he was found guilty. Whether that confession was voluntary or not was not discussed at all. When any party pleads that the confessional statement has been obtained under threat, a brief discussion should have been made to come to the conclusion whether the party's contention is correct or not. In this respect, we observe that the impugned order is not a speaking order and it has not dealt with the reply statement of the appellant. In the circumstances, we feel that the impugned order is to be set aside and the appeals are to be allowed by way of remand. Accordingly, the appeals are allowed by way of remand. The adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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