https://www.taxtmi.com/caselaws?id=167291 Jurisdiction to issue a show cause notice under the Gold (Control) Act depended on whether the seized gold rod was primary gold requiring declaration. The Court noted that Section 16 did not require a declaration for primary gold and that the respondent's claim that the rod was made during manufacture of his wife's ornaments was neither denied nor dealt with by the authorities. Because that uncontroverted fact was jurisdictional, it had to be considered; ignoring it rendered the notice without jurisdiction. The notice was therefore quashed. en-us Tue, 04 Dec 1979 00:00:00 +0530 Mon, 15 Dec 2014 12:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167291 Jurisdiction to issue a show cause notice under the Gold (Control) Act depended on whether the seized gold rod was primary gold requiring declaration. The Court noted that Section 16 did not require a declaration for primary gold and that the respondent's claim that the rod was made during manufacture of his wife's ornaments was neither denied nor dealt with by the authorities. Because that uncontroverted fact was jurisdictional, it had to be considered; ignoring it rendered the notice without jurisdiction. The notice was therefore quashed. Case-Laws Central Excise Tue, 04 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167291