1994 (6) TMI 23

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....peal passed by Collector (Appeals), Bombay. The grounds of review having already been mentioned in show cause notice of even number dated 21-3-1994, the same are not being reproduced. 2. Shri A.P. Singh, Advocate, appeared for a personal hearing on 6-6-1994. While reiterating the submissions made in reply dated 17-5-1994 to Show Cause Notice he averred that the respondent had all along maintained....

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....pondent, there was no cause to review his finding. It is observed that testimony of Shri Dudani is of crucial importance and therefore needs closer scrutiny. Thus he not only identified the respondent from his photograph [even though he knew him by a different name (alias)] but correctly gave respondent's telephone number, business activity, residential address etc. To that extent and as particula....

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....ssion implicating himself, that may suggest that the maker of the confession is speaking the truth. Normally if a statement made by an accused person is found to be voluntary and it amounts to a confession in the sense that it implicates the maker, it is not likely that the maker would implicate himself untruly .... that such a confession may be taken into consideration even against a co-accused, ....

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....es made by Shri Dudani. However, even if it is to be assumed that Shri Dudani was an acquaintance, there are no valid reasons as to why Shri Dudani, who (being an acquaintance) implicated the respondent when he himself had already admitted that he (Shri Dudani) had given the currency to Shri Solanki. Hence, Government is inclined to accept Shri Dudani's statement as true. 4. In taking this view s....