R.B.MISRA
Kashinath Seth – Appellant
Versus
The Collector, Central Excise, Allahabad – Respondent
2. In Writ Petition No. 6429 of 1971, petitioner no. 1 is a Partnership firm. It carries on the business in gold, ornaments and articles of gold under the name and style of M/s. L. Kashi Nath Seth, at Lucknow. The petitioner firm is a licensed dealer under the Gold (Control) Act, 1968. It is authorised to acquire ownership, possession, custody and control of gold, ornaments and articles of gold in accordance with the provisions of the Gold (Control) Act.
3. On 27th April, 1971, at about 11.00 A. M., the Superintendent of the Central Excise Department, Lucknow, and other officials along with other persons of the staff raided the business premises of the petitioner and conducted a search. During the course of search, the officials of the Excise Department found ornaments kept on the ground floor for sale for which there was no lice
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