https://www.taxtmi.com/caselaws?id=347734 In FERA penalty proceedings, a vague show cause notice and insufficient particulars prevented the department from proving the alleged remittance and contravention beyond reasonable doubt. The record showed that the appellant could not trace the transaction from the notice materials, and the departmental identification of remittances was found unreliable, including duplication in the transaction list. Because quasi-criminal enforcement under FERA requires the department to establish the violation clearly, no effective burden shifted to the appellant. The penalty was therefore not sustainable, and the impugned order was set aside. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 07:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347734 In FERA penalty proceedings, a vague show cause notice and insufficient particulars prevented the department from proving the alleged remittance and contravention beyond reasonable doubt. The record showed that the appellant could not trace the transaction from the notice materials, and the departmental identification of remittances was found unreliable, including duplication in the transaction list. Because quasi-criminal enforcement under FERA requires the department to establish the violation clearly, no effective burden shifted to the appellant. The penalty was therefore not sustainable, and the impugned order was set aside. Case-Laws FEMA Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347734