( 1 ) THIS is the appeal preferred by Union of India through Central Excise Department against the acquittal of the respondent-accused Nirmal Kumar Jam of the offence punishable under Section 8 (1) read with Section 85 of the Gold Control Act.

( 2 ) NIRMAL Kumar was one of the partners of the Firm M/s Kewal chand Kailashchand, dealer of gold and silver ornaments in Chowk Bazar, Satna. The officers of the Central Excise Department, under a search warrant, had made the search of the residence-cum-shop of the said Firm from about 5 p. m. to 9 p. m. on 12. 5. 1973.

( 3 ) ACCORDING to the prosecution, when the search party, comprising of the senior officers of the Central Excise Department and two Panch witnesses, proceeded to make the surprise search of the shop and when the officers, before making the actual search, were in the process of giving their own personal search to the proprietors of the shop, the respondent-accused Nirmal Kumar, taking out something from his pant pocket, threw that stuff which struck itself on the wooden panel of the door of the shop and fell down on the dasa (projected platform of the shop or parapet), The stuff thrown was found to be gold b