https://www.taxtmi.com/caselaws?id=457851 A denial of a fair opportunity to defend, including an adjournment request sent on medical grounds before the hearing but not placed before the adjudicating authority, vitiates the adjudication and justifies reconsideration. In relation to contravention of section 18(2) of the Foreign Exchange Regulation Act, 1973, the department must first show absence of RBI extension, write-off, or similar indulgence before relying on the presumption under section 18(3); that presumption can then be rebutted by evidence that the exporter took reasonable steps to realise export proceeds. Non-realisation alone is not enough. On the record described, the penalty order was set aside and the matter remanded for fresh adjudication. en-us Mon, 23 Dec 1996 00:00:00 +0530 Sun, 29 Sep 2024 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457851 A denial of a fair opportunity to defend, including an adjournment request sent on medical grounds before the hearing but not placed before the adjudicating authority, vitiates the adjudication and justifies reconsideration. In relation to contravention of section 18(2) of the Foreign Exchange Regulation Act, 1973, the department must first show absence of RBI extension, write-off, or similar indulgence before relying on the presumption under section 18(3); that presumption can then be rebutted by evidence that the exporter took reasonable steps to realise export proceeds. Non-realisation alone is not enough. On the record described, the penalty order was set aside and the matter remanded for fresh adjudication. Case-Laws FEMA Mon, 23 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457851