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Issues:
1. Examination of legality, propriety, and correctness of an adjudication order. 2. Acceptance of retracted confession as evidence. 3. Time limitation for filing a revision petition. 4. Evidence of making payment to a non-resident person. 5. Admissibility of confessional statements made before Enforcement Directorate. 6. Allegations of duress in confessional statements. 7. Evaluation of evidence and legal effect in adjudication. 8. Proof required for retraction of confessional statements. 9. Identification of recipient in a payment transaction. 10. Imposition of penalty for contravention of Foreign Exchange Regulation Act. Analysis: 1. The Appellate Tribunal was tasked with reviewing the adjudication order passed by the Enforcement Directorate concerning the absolution of charges against the respondent for making a payment to a non-resident person. The Tribunal heard arguments from both parties' representatives, highlighting the importance of examining the legality and correctness of the original order. 2. The revisionist argued for the acceptance of the retracted confession made by the respondent, emphasizing that the confessional statement was voluntarily made and should be considered valid evidence. Reference was made to legal precedents to support the argument that retraction alone does not negate the evidentiary value of the original admission. 3. The respondent's representative contended that the revision petition was filed beyond the prescribed time limit for appeal, raising issues of delay and the absence of a condonation application. The Tribunal deliberated on the significance of the time gap between the dates and the absence of a specific limitation period for filing a revision petition. 4. In evaluating the evidence of making payment to a non-resident person, the Tribunal considered the admission by the respondent regarding the payment made in exchange for a gift cheque. The argument centered on whether the evidence supported the contravention of the Foreign Exchange Regulation Act. 5. The admissibility of confessional statements made before the Enforcement Directorate was debated, with the revisionist emphasizing the voluntary nature of the confession and the lack of evidence of duress. The Tribunal analyzed the legal framework governing the admissibility of such statements. 6. Allegations of duress in confessional statements were addressed, with the Tribunal examining the necessity of providing detailed explanations of the alleged duress. The lack of substantial proof of duress in the retraction of the confession was highlighted in the analysis. 7. The Tribunal scrutinized the evaluation of evidence and the legal effect in the adjudication process, emphasizing the importance of properly assessing available evidence in accordance with the law. The failure of the adjudicating authority to adequately consider the evidence was noted. 8. The requirement for proof in the retraction of confessional statements was discussed, with the Tribunal emphasizing the need for supporting evidence to substantiate claims of duress. Reference was made to legal judgments to support the position taken by the Tribunal. 9. The issue of identifying the recipient in a payment transaction was raised, with the Tribunal considering the common human conduct involved in such transactions. The Tribunal concluded that remanding the matter for fresh adjudication would not serve any purpose based on the evidence discussed. 10. Finally, the Tribunal determined the guilt of the respondent for contravening the Foreign Exchange Regulation Act and imposed a penalty of Rs. 3 lakhs, considering the nature of the violation and the respondent's involvement. The Tribunal set aside the adjudication order and directed the respondent to deposit the penalty amount within a specified period. This detailed analysis showcases the thorough examination conducted by the Appellate Tribunal in addressing the various legal issues raised in the case and arriving at a just decision based on the evidence and arguments presented by both parties.
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