https://www.taxtmi.com/caselaws?id=72973 Delay in filing the reference application was condoned on the basis of illness supported by a medical certificate and no opposition from the respondent. On the substantive issue, possession of gold articles and ornaments was treated as falling within the family limit under Section 16(5)(b) of the Gold Control Act, so the earlier order was found to contain an apparent mistake on the record. Confiscation of the gold articles and the consequential redemption fine were therefore set aside, and the prior order was rectified because no declaration was required on the facts found. en-us Tue, 12 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72973 Delay in filing the reference application was condoned on the basis of illness supported by a medical certificate and no opposition from the respondent. On the substantive issue, possession of gold articles and ornaments was treated as falling within the family limit under Section 16(5)(b) of the Gold Control Act, so the earlier order was found to contain an apparent mistake on the record. Confiscation of the gold articles and the consequential redemption fine were therefore set aside, and the prior order was rectified because no declaration was required on the facts found. Case-Laws Central Excise Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72973