https://www.taxtmi.com/caselaws?id=91342 The penalty could not be sustained where the appellant's identification remained in dispute and the material evidence was not properly examined. The authority failed to deal with the specific challenge to the photograph shown to witnesses, the hospital record, and the alleged mismatch in identification, and it treated the filing of an anticipatory bail application as proof of guilt without analysing the basic evidence or rival submissions. The penalty order was therefore set aside and the matter remanded to the original authority for fresh consideration after hearing the appellant and recording detailed findings. en-us Thu, 28 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91342 The penalty could not be sustained where the appellant's identification remained in dispute and the material evidence was not properly examined. The authority failed to deal with the specific challenge to the photograph shown to witnesses, the hospital record, and the alleged mismatch in identification, and it treated the filing of an anticipatory bail application as proof of guilt without analysing the basic evidence or rival submissions. The penalty order was therefore set aside and the matter remanded to the original authority for fresh consideration after hearing the appellant and recording detailed findings. Case-Laws Customs Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91342