https://www.taxtmi.com/caselaws?id=44622 Omission to conduct a fuller investigation into the seller's bills and accounts did not invalidate confiscation and penalty under the Gold (Control) Act. The Tribunal's remark that further inquiry would have been desirable was only a cautionary observation, not a finding that the adjudication was legally unsustainable. The applicant remained bound to prove purchase of the ornaments and establish a clear correlation between the claimed purchase and the seized articles. Concurrent findings that the Act was contravened were not shown to be perverse or otherwise vitiated by the investigative lapse, so the order was upheld against the assessee. en-us Tue, 28 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 13:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44622 Omission to conduct a fuller investigation into the seller's bills and accounts did not invalidate confiscation and penalty under the Gold (Control) Act. The Tribunal's remark that further inquiry would have been desirable was only a cautionary observation, not a finding that the adjudication was legally unsustainable. The applicant remained bound to prove purchase of the ornaments and establish a clear correlation between the claimed purchase and the seized articles. Concurrent findings that the Act was contravened were not shown to be perverse or otherwise vitiated by the investigative lapse, so the order was upheld against the assessee. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44622