2005 (7) TMI 259

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....Shri Das submits that in the present case the penalty has been imposed on the appellants on the sole basis of the statement of co-accused. No corroborative evidence was placed on record which is unwarranted. He further submits that the penalty has been imposed on the statement of one, Shri Birendra Rai whose identity was not known and the address disclosed by Shri Birendra Rai was fake. He, theref....

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....as found to be fake. Shri Birendra Rai did not appear before the adjudicating authority during proceedings. The premises of the appellants was searched by the DRI Officers but no incriminating document was found nor any incriminating things were recovered from the premises. No reliance can be placed on such persons who himself was not traceable nor he appeared before the adjudicating authority. He....