https://www.taxtmi.com/caselaws?id=44220 An appellate or revisional authority cannot sustain confiscation and penalty by relying solely on its own inspection of seized gold ornaments while ignoring material evidence already recorded before the Collector. Where the record includes relevant expert opinion and other evidence, failure to consider that evidence vitiates the decision. The absence of the physical gold before the Tribunal does not prevent reconsideration if the existing evidentiary record is sufficient. The order was set aside and the matter remanded for fresh adjudication on the evidence already on record. en-us Fri, 27 Jan 1995 00:00:00 +0530 Wed, 23 Jun 2010 19:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44220 An appellate or revisional authority cannot sustain confiscation and penalty by relying solely on its own inspection of seized gold ornaments while ignoring material evidence already recorded before the Collector. Where the record includes relevant expert opinion and other evidence, failure to consider that evidence vitiates the decision. The absence of the physical gold before the Tribunal does not prevent reconsideration if the existing evidentiary record is sufficient. The order was set aside and the matter remanded for fresh adjudication on the evidence already on record. Case-Laws Central Excise Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44220