https://www.taxtmi.com/caselaws?id=73411 Omissions in a gold-ornaments transfer voucher were treated as a technical and venial breach, not a substantive violation. The voucher contained the serial number, date, dealer and transferee particulars, description of the ornaments and the dealer's signature; only the purity of the ornaments and the transferee's signature were missing. Because the Department did not dispute the voucher's genuineness and there was no evidence of false documentation, unlawful source of gold or deliberate misconduct, the irregularity was held insufficient to justify absolute confiscation or enhancement of fine and penalty. en-us Mon, 02 Nov 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73411 Omissions in a gold-ornaments transfer voucher were treated as a technical and venial breach, not a substantive violation. The voucher contained the serial number, date, dealer and transferee particulars, description of the ornaments and the dealer's signature; only the purity of the ornaments and the transferee's signature were missing. Because the Department did not dispute the voucher's genuineness and there was no evidence of false documentation, unlawful source of gold or deliberate misconduct, the irregularity was held insufficient to justify absolute confiscation or enhancement of fine and penalty. Case-Laws Central Excise Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73411