TaxTMI 
TaxTMI 
2008 (12) TMI 838
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....or dispensation disposed of by an order dated 17-5-2004, when the appellant was directed to deposit 20 per cent of the penalty amount as pre-deposit. It is stated that the appellant has complied with the said direction of this Tribunal. 4. Despite the notice, the appellant failed to appear or being represented on 22-9-2008, 5-11-2008 and 19-12-2008. It may be mentioned that the date of hearing for 22-9-2008 was fixed on 10-9-2008 after ascertaining the convenience of the parties in presence of Shri Navrup Singh, Advocate. On earlier occasions viz., 9-10-2007, 8-1-2008 hearing of this matter was required to be adjourned due to non-availability of the arguing C, the said letter dated 7-8-1996 counsel for appellant. As per provisions of sec....
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....against him for contravention of sections 8(1), 9(1)(b) and 9(1)(d) of FERA, 1973. While issuing the said show-cause notice reliance was made on the following documents : 1. Letter dated 13-1-1998 from Richmond College, London addressed to Mr. P. Thukral. 2. Copies of cheque No. 006877 for pound 900 and 000030 for pound 2,200 of Royal Bank of Scotland and favouring Richmond College, London. 3. Copy of fax message dated 13-5-1996 from Randhir Jain to Mr. P. Thukral. 4. Copy of letter dated 7-8-1996 from Pritam Thukral to Randhir Jain. 5. Statement of Shri Randhir Jain dated 22-7-1998 and recorded under section 40 of FERA, 1973. 8. It is well-settled that the confessional statement made voluntar....
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....able to be excluded from evidence. The expression "appears" connotes that the court need not go to the extent of holding that the threat, etc. has in fact been proved. If the facts and circumstances emerging from the evidence adduced make it reasonable probable that the confession could be the result of threat, inducement or pressure, the court will refrain from acting on such, confession, even if it be a confession made to a Magistrate or a person other than a police officer. Confessions leading to discovery of a fact which is dealt with under section 27 is an exception to the rule of exclusion of confession made by an accused in the custody of a police officer. Consideration of a proved confession affecting the person making it as well as....
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....sition thus : 'By the use of the expression "corroboration of material particulars", the Court has not laid down any proposition contrary to what has been clarified in Subramania Goundan 1958 SCR 428 case as regards the extent of corroboration required. The above expression does not imply that there should be meticulous examination of the entire material particulars. It is enough that there is broad corroboration in conformity with the general trend of the confession, as pointed out in Subramania Goundan case.'" (p. 790) The analysis of the legal position in paras 18 and 19 is also worth noting : "18. Having thus reached a finding as to the voluntary nature of a confession, the truth of the confession should the....