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The AT upheld findings that the appellant contravened s.3(c) of the Act, relying on statements recorded under s.37 and contemporaneous recovery evidence; the Tribunal found no illegality in the authority's reliance on co-noticees' statements and rejected the appellant's natural justice / cross-examination objection as unsubstantiated. The adjudicatory findings of receipt and distribution of Hawala funds were sustained, but the AT found the monetary penalty disproportionate and reduced it from Rs. 30,00,000 to Rs. 8,00,000 (the latter having been pre-deposited), otherwise dismissing the appeal and disposing of the matter.
The AT upheld findings that the appellant contravened s.3(c) of the Act, relying on statements recorded under s.37 and contemporaneous recovery evidence; the Tribunal found no illegality in the authority's reliance on co-noticees' statements and rejected the appellant's natural justice / cross-examination objection as unsubstantiated. The adjudicatory findings of receipt and distribution of Hawala funds were sustained, but the AT found the monetary penalty disproportionate and reduced it from Rs. 30,00,000 to Rs. 8,00,000 (the latter having been pre-deposited), otherwise dismissing the appeal and disposing of the matter.
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