LAXMAN DAYAL Vs. COMMISSIONER OF CENTRAL EXCISE ALLAHABAD

JUDGEMENT

(1.) HEARD Ms. Arvind Srivastava, learned counsel for the petitioner and Sri Raj Kumar Singh, the learned Central Government Counsel for the opposite parties.

(2.) THE petitioner being aggrieved by the order dated 1-12-2005 passed by the Central Excise Commissionerate, Allahabad has filed the instant writ petition. THE brief facts of the case are that in a raid which was conducted on 12-9-1975 at the house of late Ram Chander at Faizabad by the Customs & Excise Officials, ornaments and primary gold weighing 296 grams were seized under the Gold (Control) Act, 1968 (hereinafter referred to as the Act) on the suspicion that it is of foreign origin.

(3.) THE learned Central Government Coun sel appearing on behalf of the respondents submits that the petitioner has an alternative remedy before the Customs, Excise & Ser vice Tax Appellate Tribunal. He further sub mits that there is no illegality in the impugned order dated 1-12-2005.