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Issues:
- Appeal against adjudication order imposing penalty for contravention of FER Act - Delay in filing appeal and applicability of Section 52(2) of FER Act - Interpretation of limitation period for filing appeal - Dismissal of appeal due to delay exceeding statutory limit Analysis: The judgment pertains to an appeal against an adjudication order imposing a penalty on the appellant for contravening Section 9(1)(b) and 9(1)(f)(i) of the FER Act 1973 by receiving and making payments in violation of the Act. The appeal was filed against an order passed by the Special Director, Enforcement Directorate, imposing a penalty of Rs. 2 lakhs on the appellant. The appellant failed to appear or be represented during the proceedings, leading to a discussion on the delay in filing the appeal. The respondent referred to the report of service of the adjudication order, highlighting a delay of more than five years in filing the appeal, which could lead to its dismissal. The discussion in the judgment revolves around the provisions of Section 52(2) of the FER Act 1973, which governs the timeline for filing an appeal against an adjudication order. The section mandates that an aggrieved person must file an appeal within 45 days from the date of receipt of the order. However, the first proviso to Section 52(2) allows the appellate forum to condone the delay if the appeal is filed within 90 days from the date of receipt, provided there is a sufficient cause for the delay. The judgment emphasizes the importance of adhering to statutory timelines and the limitations set forth in the Act. The judgment draws a parallel with a Supreme Court case, State of Goa v. Western Builders, to illustrate the significance of adhering to prescribed limitation periods in legal proceedings. The Court's observation in the mentioned case regarding the exclusion of the operation of the Limitation Act in specific statutes is highlighted to emphasize the statutory framework within which the Tribunal operates. The judgment underscores the Tribunal's role as a creature of statute, bound by the legislative provisions, and unable to act beyond the statutory framework. Ultimately, the Tribunal dismisses the appeal due to the delay in filing exceeding the statutory limit of 90 days. The decision is grounded in the legislative mandate and the clear language of the statutory provisions, emphasizing the importance of complying with prescribed timelines in legal proceedings. The appeal is consequently dismissed, and the matter is directed to be consigned to record, reaffirming the significance of procedural compliance in legal matters.
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