https://www.taxtmi.com/caselaws?id=159235 A penalty order under the Foreign Exchange Regulation Act could not be sustained where it was founded on documents and evidence not supplied with the show cause notice. The tribunal noted that the authority had relied on correspondence, bank documents, credit vouchers and deposit slips that were never disclosed to the noticee, depriving him of an effective opportunity to answer the case. A penalty must rest only on material made available to the person proceeded against, and findings based on undisclosed material violate basic administrative law requirements. The penalty order was therefore held unsustainable and set aside. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 18 Nov 2013 17:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159235 A penalty order under the Foreign Exchange Regulation Act could not be sustained where it was founded on documents and evidence not supplied with the show cause notice. The tribunal noted that the authority had relied on correspondence, bank documents, credit vouchers and deposit slips that were never disclosed to the noticee, depriving him of an effective opportunity to answer the case. A penalty must rest only on material made available to the person proceeded against, and findings based on undisclosed material violate basic administrative law requirements. The penalty order was therefore held unsustainable and set aside. Case-Laws FEMA Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159235