https://www.taxtmi.com/caselaws?id=74907 A licensed gold dealer acting under a High Court order permitting travelling sales outside the licensed premises was treated as not contravening Section 27(7)(b) where the ornaments had been sent under vouchers and entered in the principal register. The charge under Section 36 also failed because the original G.S.12 register at the premises contained corresponding voucher and quantity entries. An omission in the subsidiary G.S.12 register carried by the salesman was treated as a technical breach under Section 55(2) in the absence of mala fides. Absolute confiscation of admitted primary gold was upheld, but the fine and penalties were reduced proportionately. en-us Tue, 04 Apr 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74907 A licensed gold dealer acting under a High Court order permitting travelling sales outside the licensed premises was treated as not contravening Section 27(7)(b) where the ornaments had been sent under vouchers and entered in the principal register. The charge under Section 36 also failed because the original G.S.12 register at the premises contained corresponding voucher and quantity entries. An omission in the subsidiary G.S.12 register carried by the salesman was treated as a technical breach under Section 55(2) in the absence of mala fides. Absolute confiscation of admitted primary gold was upheld, but the fine and penalties were reduced proportionately. Case-Laws Central Excise Tue, 04 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74907