On receipt of certain information the Superintendent of Central Excise, Vellore, searched the shop and residence of Messrs. Vanechand & Sons on 9th November, 1957. He seized from the shop 121 7/32 tolas of gold. This included 2 bars of 10 tolas each with foreign marks. The residence of the proprietor of the firms was next searched and from there 5 bars of 10 tolas each with foreign marks were recovered. According to the accounts maintained by Vanechand & Sons the stock of gold on hand should have been only 98 tolas. A perusal of the private accounts maintained by this firm showed that it had received gold from the petitioners in these cases in the past and that the receipts of such gold were not accounted for in the regular account-books. On 10th November, 1957, Bijraj, son of Vanechand Bhatwada, who was managing the business stated that the several gold bars bearing foreign marks and weighing 70 tolas which had been seized from the shop as well as from the residence were received from the petitioner in W.P. No. no of 1959. He also made a statement relating to the transactions of the firm with the petitioners in W.P. Nos. 109, 88 and 111 of 1959. He added that the gold was s