https://www.taxtmi.com/caselaws?id=457476 Cross-examination is not an automatic entitlement in adjudication; a party must show why it is necessary and demonstrate prejudice from its denial, and refusal does not breach natural justice where the material is otherwise supported. A retracted inculpatory statement may still be admissible if it is voluntary, corroborated by other evidence, and not shown to have been induced by coercion or other vitiating factors; a belated retraction alone does not render it unreliable. On that reasoning, the finding of contravention was sustained, the penalty order was upheld, and the deposited amount was directed to be adjusted towards the penalty. en-us Wed, 30 Jul 2008 00:00:00 +0530 Fri, 20 Sep 2024 14:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457476 Cross-examination is not an automatic entitlement in adjudication; a party must show why it is necessary and demonstrate prejudice from its denial, and refusal does not breach natural justice where the material is otherwise supported. A retracted inculpatory statement may still be admissible if it is voluntary, corroborated by other evidence, and not shown to have been induced by coercion or other vitiating factors; a belated retraction alone does not render it unreliable. On that reasoning, the finding of contravention was sustained, the penalty order was upheld, and the deposited amount was directed to be adjusted towards the penalty. Case-Laws FEMA Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457476