COMMISSIONER OF CENTRAL EXCISE Vs. GOPAL PRASAD

JUDGEMENT

(1.) Heard learned counsel for the appellant and learned counsel for the respondents.

(2.) This appeal has been preferred by the appellant against the final order no. 77608-77610/2017 dated 30.10.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (for short 'the Tribunal') in Appeal Nos. C/75135, 75136 and 75137 of 2016 whereby the Tribunal has set aside the order dated 05.11.2015 passed in Appeal No. 126-128/Pat/Cus/Appeal/2015 by the Commissioner (Appeals) of Customs, Central Excise and Service Tax, Patna (for short 'Commissioner (Appeals)').

(3.) On 19.04.2014 at 12:15 hours, the SSB officials of Bhelahi intercepted a person near Nahar Chowk, Raxaul with gold biscuits for foreign origin cut into two pieces and also recovered a Nokia mobile phone and Rs.1,100/-. The SSB officials handed over the intercepted person, namely, Sujit Kumar along with recovered goods to the officials of Custom Division, Motihari. The Custom officers recorded the statement of Sujit Kumar on 20.04.2014 and 21.04.2014 wherein he stated that the seized gold was given to him by Sri Chandeshwar Prasad, brother of Sri Gopal Prasad.