https://www.taxtmi.com/caselaws?id=43042 Confiscation and penalty under the Gold (Control) Act, 1968 were held unsustainable where the authority failed to consider material documents relied upon by the affected party and referred to in the departmental record. The petitioners had relied on a 1925 note and a 1959 will to support ancestral ownership and family interest in the gold and ornaments, but the Collector gave no reasoned finding on those documents. The appellate and revisional authorities merely affirmed the original order without curing that defect. The impugned orders were therefore quashed and the matter remanded for fresh decision on the relevant material. en-us Tue, 26 Mar 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43042 Confiscation and penalty under the Gold (Control) Act, 1968 were held unsustainable where the authority failed to consider material documents relied upon by the affected party and referred to in the departmental record. The petitioners had relied on a 1925 note and a 1959 will to support ancestral ownership and family interest in the gold and ornaments, but the Collector gave no reasoned finding on those documents. The appellate and revisional authorities merely affirmed the original order without curing that defect. The impugned orders were therefore quashed and the matter remanded for fresh decision on the relevant material. Case-Laws Central Excise Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43042