https://www.taxtmi.com/caselaws?id=73934 A charge of abetment under the Gold (Control) Act, 1968 failed where gold wire was shown to have been carried on behalf of a certified goldsmith for workshop work, attracting the benefit of doubt and setting aside the penalty. The Section 27(1) charges against certified goldsmiths also failed because the record showed statutory G.S. 13 entries and no independent proof of carrying on dealer business without a licence, so those penalties were set aside. Non-accountal under Section 55 was accepted in substance, but the penalties were reduced. Absolute confiscation under Section 71 was modified to redemption on fine, with compliance conditions. en-us Fri, 20 Nov 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73934 A charge of abetment under the Gold (Control) Act, 1968 failed where gold wire was shown to have been carried on behalf of a certified goldsmith for workshop work, attracting the benefit of doubt and setting aside the penalty. The Section 27(1) charges against certified goldsmiths also failed because the record showed statutory G.S. 13 entries and no independent proof of carrying on dealer business without a licence, so those penalties were set aside. Non-accountal under Section 55 was accepted in substance, but the penalties were reduced. Absolute confiscation under Section 71 was modified to redemption on fine, with compliance conditions. Case-Laws Central Excise Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73934