https://www.taxtmi.com/caselaws?id=74278 Contemporaneous documentary records supported lawful possession of gold ornaments, including an authenticated issue voucher and later-produced purchase and statutory account records, so confiscation and redemption fine were not sustainable on suspicion alone. The material did not establish that the gold was unaccounted for or liable to confiscation merely because records were not produced immediately. A limited contravention was, however, made out for failure to produce the records when required, so penalty could be imposed only for that procedural default and was confined to the statutory maximum for the limited offence. en-us Fri, 28 Oct 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74278 Contemporaneous documentary records supported lawful possession of gold ornaments, including an authenticated issue voucher and later-produced purchase and statutory account records, so confiscation and redemption fine were not sustainable on suspicion alone. The material did not establish that the gold was unaccounted for or liable to confiscation merely because records were not produced immediately. A limited contravention was, however, made out for failure to produce the records when required, so penalty could be imposed only for that procedural default and was confined to the statutory maximum for the limited offence. Case-Laws Central Excise Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74278