TMI Blog1987 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 74 of the Gold (Control) Act, 1968, hereinafter referred to as the Act . 2. The appellant is a resident of Berhampur. The appellant s brother, Satyanarayana Subudhi, is a certified goldsmith at Berhampur. The appellant was intercepted by the Police authorities at Palasa in Andhra Pradesh on 20-10-1982 and primary gold weighing 227.800 gms. in his possession was seized by the Police authorities on the ground that the gold was stolen property. Though initially a case was registered by the Police the proceedings were dropped. Subsequently the Police authorities made over the case to the Central Excise authorities on 2-8-1985 and the Central Excise authorities effected seizure of the same under the Act. The appellant also gave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant cannot be said to have contravened any provisions of the Act. The learned counsel further urged that the fact of melting the ornaments belonging to Bhaskara Rao Subudhi is indicated in the G.S. 13 statutory register of the appellant s brother, which was seized by the Central Excise authorities at Bhubaneswar. The learned counsel submitted that though repeated efforts were taken by the appellant to summon the G.S. 13 register, which is still in the custody and possession of Central Excise authorities at Bhubaneswar, the same was not made available during adjudication resulting in serious prejudice to the appellant in the conduct of his defence. The learned counsel further submitted that originally the hearing was posted on 21-3-1986 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d time on 5-5-1986, an adjournment was sought for by one of the parties on grounds of personal illness by production of a medical certificate. This apart, I also find that the claimant Shri Bhaskar Rao also prayed for an adjournment through his counsel. In my opinion the adjudicating authority could have afforded them an opportunity by granting one more adjournment. Be that as it may, the appellant did put forth a plea that the ornaments in question had been duly accounted for in the statutory G.S. 13 register of the appellant s brother, who is a certified goldsmith. It cannot be gainsaid that the G.S. 13 register and the relevant entry therein in relation to the gold in question would be a relevant piece of evidence, which would merit cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t s brother the same was not made available and in such a situation, without drawing an adverse inference against the Department for non-production of a relevant document, the adjudicating authority has proceeded to adjudicate the issue and decided the case against the appellant and I need hardly add that such a course is not tenable in law. If the adjudicating authority on perusal of the G.S. 13 register feels persuaded to accept the same, then that would establish that the gold in question is the result of melting the ornaments of one Bhaskar Rao. I would like to observe in this context the fact that immediately on seizure by the Central Excise authorities of the primary gold the appellant came forward with a version attributing ownership ..... X X X X Extracts X X X X X X X X Extracts X X X X
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