https://www.taxtmi.com/caselaws?id=72565 In penal proceedings under the Gold Control Act, the department had to prove contravention by acceptable legal evidence. The only material relied on was a statement suggesting the gold was intended for delivery to the appellant and surrounding circumstances, which created suspicion but did not establish the charge. The adjudicating authority erred in shifting the burden to the appellant to prove innocence. As the charge was not brought home on the evidence, the penalty could not be sustained. en-us Fri, 29 Aug 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72565 In penal proceedings under the Gold Control Act, the department had to prove contravention by acceptable legal evidence. The only material relied on was a statement suggesting the gold was intended for delivery to the appellant and surrounding circumstances, which created suspicion but did not establish the charge. The adjudicating authority erred in shifting the burden to the appellant to prove innocence. As the charge was not brought home on the evidence, the penalty could not be sustained. Case-Laws Central Excise Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72565