BRIJMOHAN PAILYA SONI Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THREE gold bars of primary gold weighing 2132 Gms. were seized by the Central Excise Officers on 17 -11 -1984 at Hubli Railway Station from the possession of the first petitioner. Statement of three person were recorded by the Superintendent of Central Excise and further investigation was taken up by the department.

(2.) AFTER the investigation was completed, show cause notices dated 13 -2 -1985 as required, under Section 79 of the Gold (Control) Act were issued to the petitioners' addresses in Madhya Pradesh. The show cause notices were despatched to all the petitioners by registered post on 22 -2 -1985. All the notices were returned by the Postal Authorities due to non -availability of the addressees. The show cause notices were thereupon sent to the Assistant Collector, Sagar, Madhya Pradesh on 18 -3 -1985 for effecting service on the three petitioners. The show cause notices were ultimately got served on the parties on 18 -5 -1985. That all the petitioners were served with show cause notices on 18 -5 -1985 is not in dispute.

(3.) ON the facts of the present case the contention of the petitioners is that six months period from the date of seizure, namely, 17 -11 -1984 expired on 17 -5 -1985 and therefore the service of notice on 18 -5 -1985 which was beyond the period of six months is contrary to the provisions of Section 79 of the Act. The petitioners have, therefore, prayed in the writ petitions that the primary gold seized from the possession of the first petitioner should be returned to them for non -compliance of the mandatory provisions of Section 79.