VASUDEVAN Vs. ASST COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) Petitioner's father is a licenced gold dealer and the petitioner is conducting the business. On 10-11-1974 his shop was inspected by the Superintendent of Central Excise, Trichur and party and seized certain items of primary gold and gold ornaments and they were confiscated under the Gold Control Act, 1968. Petitioner's reply to the show cause was not accepted and Ext. P1 order was passed by the first respondent confiscating the seized items of gold under S.71(1) of the Act with an option to the petitioner to redeem the gold ornaments on payment of fine of Rs.5,000/- within three months from the date of receipt of the order.

(2.) The case of the petitioner is that the third respondent did not take any steps for dispose of the appeal filed by him for about 8 years, that he was informed as per Ext. P-2 of the posting of the appeal on 26-6-1986 and that his counsel appeared before the third respondent on hearing date and that it was submitted that the petitioner be allowed to redeem the gold ornaments. on payment of fine of Rs.5,000/-. Third respondent passed Ext. P6 order rejecting the, appeal and confirming Ext. P-1. Petitioner contends that he is ready to pay the fine amount of Rs.5,000/- that his counsel at the time of hearing of the appeal indicated the above desire but the appeal was rejected and as he was not intimated about it he could not pay the same.

(3.) Learned counsel for the respondent admitted that registered notice was sent to the petitioner intimating him of the disposal of the appeal and he intentionally evaded the receipt of the same and therefore at this distance of time he cannot be allowed to take the stand, that he is ready to redeem the gold ornaments on payment of fine. He submitted that the petitioner should have done so within three months from the date of Ext. P6 order. Contention of the petitioner is that he did not receive the registered notice informing Ext. P6 order and so it became virtually impossible for him to pay the fine within three months of the order.