https://www.taxtmi.com/caselaws?id=91524 The Appellate Tribunal CEGAT, Mumbai allowed the appointment of a representative for the deceased appellant in the case involving confiscation of gold and Indian currency with a penalty based on a confessional statement. The Tribunal addressed issues of admissibility and reliance on retracted confessions, burden of proof, and evidence requirements. It clarified that certain questions raised were not questions of law and dismissed them. Despite citing legal precedents, the Tribunal found the retracted confessions lacked evidentiary value in this case. The appellant failed to establish an alternative source for the currency, leading to the dismissal of the application due to the absence of a question of law for reference. en-us Sun, 15 Sep 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91524 The Appellate Tribunal CEGAT, Mumbai allowed the appointment of a representative for the deceased appellant in the case involving confiscation of gold and Indian currency with a penalty based on a confessional statement. The Tribunal addressed issues of admissibility and reliance on retracted confessions, burden of proof, and evidence requirements. It clarified that certain questions raised were not questions of law and dismissed them. Despite citing legal precedents, the Tribunal found the retracted confessions lacked evidentiary value in this case. The appellant failed to establish an alternative source for the currency, leading to the dismissal of the application due to the absence of a question of law for reference. Case-Laws Central Excise Sun, 15 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91524