TMI Blog2023 (9) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... l history for the years 2004-2010 and onwards, it is however noted from the case records, that around the time in January/February 2015, the appellant was undergoing medical tests and treatment at various hospitals and medical college at Guwahati and Delhi and therefore, may have been constrained to cause appearance before the authorities. It is clear from the medical records that almost since January/February of 2015, the appellant has been under constant medical treatment and has been stated to have been admitted at a medical facility subsequently. There are merit in the appellant s plea that he was in not in a physical and mental state to even in the least focus on the issue, concerning the present matter. It appears from the medical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the recovered gold was of foreign origin and illegally brought into India and handed over to him by Ali. He further admitted that he was to deliver the said gold bars/biscuits to Ramjanam an employee of Narendra Kumar Jain owner of Rara Brothers, Shiw Market, Fancy Bazar, Guwahati. That on earlier occasion in December 2014, he delivered 2 kgs of gold brought from Imphal on two occasions and was paid Rs.10,000/- per trip. That he was lured by Narendra Kumar Jain to bring smuggled gold from Imphal to Guwahati and could recognize both Ramjanam and Narendra Kumar Jain. Narendra Kumar Jain however in his statement dated 17.04.2015, tendered in connection with another gold suggling case denied to have known Nimtosh Paul. 4. We have heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intervening period the appellant was suffering from Pituitary Macro Adenoma (brain tumor) and has enclosed a plethora of medical records in support. He contends that the appellant was virtually fighting for his life and was undergoing treatment at Delhi, Jaipur, and Ahmedabad, around and during the said time period. The learned advocate therefore pleads that they have not been given adequate opportunity to defend themselves and have been condemned merely on the basis of a statement given by a third person. He thus invokes the plea of natural justice not having been meted out to the appellant. 5.2 We note that Para 20(b) of the Show Cause Notice dwells with the role of the appellant and it only indicates the details of other caes where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even aware of a show-cause-notice, to have been issued to them and only came to know of the proceedings by way of the adjudication order passed in the matter, he therefore, further pleads that the matter may be remanded to an adjudicating authority, for a consideration afresh. 7. In view of the facts and circumstances discussed aforesaid and noting that the appellant could not present himself in response to the show cause notice, we feel that they deserve to be heard before any penal consequence befalls him. Thus, to the limited extent of deciding the issue afresh against the present appellant only, we set aside the order passed by the Ld. Adjudicating authority and remit the same for a fresh adjudication against the present appellant. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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