https://www.taxtmi.com/caselaws?id=457923 Adjudication based on a retracted statement and seized documents must give the affected party a fair opportunity to meet the material relied upon, including cross-examination where that statement is used against them. Where the record shows that the noticees were not confronted with the documents or asked to explain them before adverse findings were recorded, the penalty order cannot stand on a complete and fair appraisal of the evidence. The impugned orders were set aside and the matters remanded for fresh adjudication, with copies of the material to be supplied and due opportunity to defend to be afforded. en-us Sun, 24 Dec 1995 00:00:00 +0530 Mon, 30 Sep 2024 20:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457923 Adjudication based on a retracted statement and seized documents must give the affected party a fair opportunity to meet the material relied upon, including cross-examination where that statement is used against them. Where the record shows that the noticees were not confronted with the documents or asked to explain them before adverse findings were recorded, the penalty order cannot stand on a complete and fair appraisal of the evidence. The impugned orders were set aside and the matters remanded for fresh adjudication, with copies of the material to be supplied and due opportunity to defend to be afforded. Case-Laws FEMA Sun, 24 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457923