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TMI Blog2006 (10) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... f her husband Shri Vasu Malethil, a resident of Muscat without permission of RBI. The DLA submitted a report intimating service of notice of hearing on the appellant by affixation under rule 14(c) of Adjudication Proceedings and Appeal Rules, 2000. Despite sufficient service of notice the appellant has not appeared to contest this appeal. Earlier an application was moved by the appellant in August, 2006 whereby a request was made by the appellant for preponing this matter for fixing dated 27-9-2006 for hearing. However, the appellant did not appear on the date fixed for hearing despite sufficient service of notice and it becomes amply clear that the appellant is no more interested in contesting this appeal despite the fact that this is a ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een preferred. 4. In the memo of appeal it has been contended by the appellant that the impugned order is based solely on the confessional statement of the appellant which was retracted at the earliest available opportunity i.e. on 15-6-1990. The vital link i.e. channel of payment was missing in SCN and the document recovered from the residence of S.M. Syed Abdul Raheem was not relied in this SCN. The statement of P.P. Unni was not recorded while the document seized from the residence of S.M. Syed Abdul Raheem showed that the payment was made to P.P. Unni hence the appellant could not be held guilty on the basis of said charge. The penalty of Rs. 15,000 imposed against the appellant was highly exhorbitant and the impugned order was liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial evidence if it is corroborated in material particulars as it has been observed by the Supreme Court in K.I. Pavunny v. Asstt. Director (HQ), Central Excise Collectorate [1977] 3 SCC 721 where the following observations have been made: It would thus be seen that there is no prohibition under the Evidence Act to rely upon the retracted confession to prove the prosecution case. . . . If the court on examination of the evidence finds that the retracted confession is true, that part of the inculpatory portion could be relied upon to base the conviction. However, prudence and practice require that court would seek assurance getting corroboration from other evidence adduced by the prosecution. 7. In the present case, the confessional statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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