https://www.taxtmi.com/caselaws?id=72253 Denial of access to documents and cross-examination was not treated as fatal where no fresh application for the permitted relief was made before the Collector. Criminal acquittal did not displace departmental confiscation and penalty because adjudication proceeds on a different standard of proof and on the reasons recorded in the order. Unexplained possession of excess gold ornaments, unsupported by updated registers or credible vouchers, justified confiscation and redemption fine. Personal penalty on the first appellant was unsustainable because the evidence showed he had ceased to be in charge of the business, and responsibility at the relevant time was not proved; any amount paid on that penalty was refundable. en-us Tue, 06 Aug 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72253 Denial of access to documents and cross-examination was not treated as fatal where no fresh application for the permitted relief was made before the Collector. Criminal acquittal did not displace departmental confiscation and penalty because adjudication proceeds on a different standard of proof and on the reasons recorded in the order. Unexplained possession of excess gold ornaments, unsupported by updated registers or credible vouchers, justified confiscation and redemption fine. Personal penalty on the first appellant was unsustainable because the evidence showed he had ceased to be in charge of the business, and responsibility at the relevant time was not proved; any amount paid on that penalty was refundable. Case-Laws Central Excise Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72253