TMI Blog2015 (11) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... procurement of gold through proper channel. When the appellant has been able to show the source of procurement by proper channel and on payment thereof. In these circumstances, the order of this Tribunal dated 13.05.2005 held that Shri Shyam Lal Pal, Gopal Chand alias Gopal Sita and Shyam Sunder Soni are not the owner of the impugned goods. In those circumstances, only the appellant is the owner of the impugned goods. - there is no dispute regarding the identity of the appellant as well as ownership thereof, further, the appellant has been able to establish the proper source of the procurement of the impugned goods. In that circumstances, I hold that impugned goods are not liable for confiscation - Decided in favour of assessee. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of vide order no. A/993-996/2005-SM(BR) dated 13.05.2005. 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 13.05.2005) filed an appeal against the impugned order on 29.03.2005. 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 13.05.2005. Thereafter, the doubt was raised by this bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the parties to the list. 6. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that as appellant was not a party to the earlier list, therefore appeal be heard on its own merits. 7. Heard the parties. Considered the submission. 8. In this case Shri Shyam Lal Pal was intercepted on 02.06.1999 outside the Railways Station, Bikaner carrying 10 gold biscuits and 3 pieces of gold who stated that he is an employee of Shri Gopal Chand alias Gopal Sita for delivery of the said gold to Shri Shyam Sunder Soni. When Shri Gopal was interrogated he revealed that he has purchased the said gold from the appellant before me who on interrogation revealed that he has purchased the gold from Shri R K International, Chandn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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