https://www.taxtmi.com/caselaws?id=41298 Classification of seized gold kadas as primary gold under the Gold Control Act depended on whether they were crude, unfinished articles rather than ornaments. The adjudicating authority could determine that classification, and writ review would not reopen concurrent factual findings unless perversity or a genuine breach of natural justice was established. Reasonable opportunity to produce defence evidence satisfied natural justice; no denial arises where the affected person declines that opportunity. Failure to treat a panch witness's evidence as decisive does not by itself make the finding perverse. These principles support confiscation and penalty where contravention is established. en-us Mon, 09 Aug 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41298 Classification of seized gold kadas as primary gold under the Gold Control Act depended on whether they were crude, unfinished articles rather than ornaments. The adjudicating authority could determine that classification, and writ review would not reopen concurrent factual findings unless perversity or a genuine breach of natural justice was established. Reasonable opportunity to produce defence evidence satisfied natural justice; no denial arises where the affected person declines that opportunity. Failure to treat a panch witness's evidence as decisive does not by itself make the finding perverse. These principles support confiscation and penalty where contravention is established. Case-Laws Central Excise Mon, 09 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41298