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S.KALYANAM
S. K. H. Anjaneyulu – Appellant
Versus
Collector of Central Excise, Guntur – Respondent
S. Kalyanam, Member (J)
1. This appeal is directed against the order of Collector of Central Excise (Appeals), Madras dated 27-6-1986, confirming the order of the Assistant Collector of Central Excise, Vijayawada, dated 30-12-1985 and imposing a fine of Rs. 4,000/- in lieu of confiscation of gold ornaments weighing 115.600 gms. under Section 73 and a penalty of Rs. l.000/- under Section 74 of the Gold Control Act, 1968 ('Act' for short).
2. The appellant is a pawn broker. On 23-3-1985 at about 4.00 P.M. the Superintendent of Customs and Central Excise, Vijayawada, visited the appellant's shop at No. 53, Pattabhi Market, Machilipatnam, and found the following ornaments :-
xxx xxx xxx
The appellant was not present and one Subramaniam was incharge of the shop. Since the authorities had reason to believe that the above ornaments were kept for purpose of sale they were seized under mahazar. Further proceedings instituted against the appellant, after due investigation, eventually resulted in the present impugned order now appealed against.
3. Shri Chidambaram, the learned Consultant for the appellant, at the outset submitted that the charge against the appellant is under Section 27(1) of
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