https://www.taxtmi.com/caselaws?id=73137 Penal proceedings under the Gold Control Act require a specific charge in the show cause notice, and a penalty cannot be sustained on a ground not put to notice; where contravention under Section 6(2) or non-accountal as a pawn broker was not alleged, the charge could not be introduced later. The text also states that Section 27(1) applies only where a person actually carries on business as a dealer in gold ornaments, and mere possession of unaccounted ornaments by a pawn broker does not prove such business. Suspicion cannot replace proof in a penal matter, so the confiscation and penalty were set aside. en-us Fri, 08 May 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73137 Penal proceedings under the Gold Control Act require a specific charge in the show cause notice, and a penalty cannot be sustained on a ground not put to notice; where contravention under Section 6(2) or non-accountal as a pawn broker was not alleged, the charge could not be introduced later. The text also states that Section 27(1) applies only where a person actually carries on business as a dealer in gold ornaments, and mere possession of unaccounted ornaments by a pawn broker does not prove such business. Suspicion cannot replace proof in a penal matter, so the confiscation and penalty were set aside. Case-Laws Central Excise Fri, 08 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73137