https://www.taxtmi.com/caselaws?id=263675 Penalty proceedings based on retracted statements require the adjudicator to examine the specific material against the noticee and to look for independent corroboration. Where the record contains cross-examination and the original authority has found no corroborative evidence, a later tribunal must deal meaningfully with that reasoning rather than rely on irrelevant material or ignore relevant facts. The order was found vitiated by error of law and perversity, and the matter was remitted for fresh decision on merits in accordance with law. en-us Mon, 08 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263675 Penalty proceedings based on retracted statements require the adjudicator to examine the specific material against the noticee and to look for independent corroboration. Where the record contains cross-examination and the original authority has found no corroborative evidence, a later tribunal must deal meaningfully with that reasoning rather than rely on irrelevant material or ignore relevant facts. The order was found vitiated by error of law and perversity, and the matter was remitted for fresh decision on merits in accordance with law. Case-Laws Customs Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263675