https://www.taxtmi.com/caselaws?id=72826 Absence of a required transfer voucher under the Gold (Control) Act can sustain confiscation of gold even where surrounding evidence supports the defence version, and the penalty may be moderated in light of the proved facts. On the first issue, the appellate authority upheld confiscation of the gold but allowed redemption on payment of fine and reduced the appellant's penalty. On the second issue, it held that a certified goldsmith transferring gold for die-cutting or similar work must issue a voucher, and non-issuance constituted a breach justifying the penalty; the finding on shortage in account was also maintained. en-us Mon, 16 Feb 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72826 Absence of a required transfer voucher under the Gold (Control) Act can sustain confiscation of gold even where surrounding evidence supports the defence version, and the penalty may be moderated in light of the proved facts. On the first issue, the appellate authority upheld confiscation of the gold but allowed redemption on payment of fine and reduced the appellant's penalty. On the second issue, it held that a certified goldsmith transferring gold for die-cutting or similar work must issue a voucher, and non-issuance constituted a breach justifying the penalty; the finding on shortage in account was also maintained. Case-Laws Central Excise Mon, 16 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72826