No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]

By Shabna Rahim - On November 10, 2023 4:00 pm - 2 mins read
No Penalty - Hearsay Evidence - Incriminating Statement - co-accused - Absence - Corroborative Evidence - CESTAT - taxscan

The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the penalty cannot be imposed only based on hearsay evidence, or the incriminating statement of one of the co-accused in the absence of other corroborative evidence.  Rafeek K.T, the appellant assessee challenging the order issued by the Adjudication Authority imposing penalty on…

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