https://www.taxtmi.com/caselaws?id=457469 A retracted inculpatory statement may still be relied on if it is voluntary, credible, and broadly corroborated by the surrounding evidence; here, the Tribunal found those conditions satisfied and rejected the challenge to its evidentiary use. Denial of cross-examination does not by itself vitiate adjudication unless prejudice is shown, and the appellant failed to establish any legal infirmity in the refusal. The Tribunal also held that the evidence supported the penalty and that it was neither excessive nor harsh. The adjudication order was upheld and the appeal was dismissed on merits, leaving the penalty intact. en-us Tue, 12 Aug 2008 00:00:00 +0530 Fri, 20 Sep 2024 12:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457469 A retracted inculpatory statement may still be relied on if it is voluntary, credible, and broadly corroborated by the surrounding evidence; here, the Tribunal found those conditions satisfied and rejected the challenge to its evidentiary use. Denial of cross-examination does not by itself vitiate adjudication unless prejudice is shown, and the appellant failed to establish any legal infirmity in the refusal. The Tribunal also held that the evidence supported the penalty and that it was neither excessive nor harsh. The adjudication order was upheld and the appeal was dismissed on merits, leaving the penalty intact. Case-Laws FEMA Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457469