https://www.taxtmi.com/caselaws?id=45240 Where the competent tribunal found that the seized gold articles were fully finished gold ornaments and not primary gold under the Gold (Control) Act, continuation of the criminal complaint on the same factual controversy was treated as inexpedient. The tribunal had already set aside confiscation and exonerated the petitioner on that basis, and the pending reference application did not change the effect of that finding. The prosecution was therefore quashed, with directions for return of the seized gold articles and refund of the penalty. en-us Thu, 29 Nov 1990 00:00:00 +0530 Fri, 09 Jul 2010 13:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45240 Where the competent tribunal found that the seized gold articles were fully finished gold ornaments and not primary gold under the Gold (Control) Act, continuation of the criminal complaint on the same factual controversy was treated as inexpedient. The tribunal had already set aside confiscation and exonerated the petitioner on that basis, and the pending reference application did not change the effect of that finding. The prosecution was therefore quashed, with directions for return of the seized gold articles and refund of the penalty. Case-Laws Central Excise Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45240