https://www.taxtmi.com/caselaws?id=166763 Penalty for unauthorised dealings in gold and failure to maintain true and complete accounts could not be sustained where it rested entirely on an untested handwriting expert's opinion. The expert was not produced for cross-examination despite repeated requests, no independent corroboration was adduced, and the adjudicating authority did not independently compare the disputed writings with admitted specimens. The evidence was therefore too weak to support the penalty. Confiscation of the gold and ornaments, however, was left undisturbed, and the penalty under the Gold (Control) Act was set aside only to that extent. en-us Thu, 10 Nov 1983 00:00:00 +0530 Tue, 04 Nov 2014 13:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166763 Penalty for unauthorised dealings in gold and failure to maintain true and complete accounts could not be sustained where it rested entirely on an untested handwriting expert's opinion. The expert was not produced for cross-examination despite repeated requests, no independent corroboration was adduced, and the adjudicating authority did not independently compare the disputed writings with admitted specimens. The evidence was therefore too weak to support the penalty. Confiscation of the gold and ornaments, however, was left undisturbed, and the penalty under the Gold (Control) Act was set aside only to that extent. Case-Laws Central Excise Thu, 10 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166763