https://www.taxtmi.com/caselaws?id=82869 A confiscation and penalty order could not stand where a material statutory register in departmental custody was not produced despite being summoned, depriving the affected party of a fair chance to prove its defence. The G.S. 13 register was central to the appellant's explanation regarding the melted gold, and its non-production prejudiced adjudication. An additional adjournment and effective opportunity for both the appellant and the claimed owner were warranted before deciding confiscation. The impugned order was therefore set aside and the matter remitted for fresh adjudication after the register was made available and a proper hearing given. en-us Thu, 30 Jul 1987 00:00:00 +0530 Thu, 07 Jul 2011 18:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82869 A confiscation and penalty order could not stand where a material statutory register in departmental custody was not produced despite being summoned, depriving the affected party of a fair chance to prove its defence. The G.S. 13 register was central to the appellant's explanation regarding the melted gold, and its non-production prejudiced adjudication. An additional adjournment and effective opportunity for both the appellant and the claimed owner were warranted before deciding confiscation. The impugned order was therefore set aside and the matter remitted for fresh adjudication after the register was made available and a proper hearing given. Case-Laws Central Excise Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82869