2007 (12) TMI 556 - AT - FEMA

Summary

Issues:
1. Delay in filing the appeal under FER Act, 1973.
2. Applicability of FEMA, 1999 in relation to the delay.
3. Interpretation of section 49(4) of FEMA, 1999.
4. Effect of repeal and replacement of statutes on accrued rights and liabilities.
5. Limitation period for filing an appeal under section 52(2) of FER Act, 1973.

Analysis:
The appeal was filed against an adjudication order imposing penalties for contravention of FER Act, 1973. The delay in filing the appeal, which was 146 days, was contested by the appellant's counsel, arguing that FEMA, 1999's provisions allow discretionary power for late appeals. However, the Tribunal rejected this argument, stating that FER Act, 1973's procedural provisions still apply despite the repeal, as per section 49(4) of FEMA, 1999. This decision was based on the principle that rights accrued under the old law should be decided based on the law when the action began, unless the new statute explicitly shows an intention to vary such rights.

The Tribunal referred to a Supreme Court decision emphasizing that the re-enactment of a law affirms the old provisions unless there is a clear intention to the contrary. It was established that rights acquired or liabilities incurred under the repealed statute must be preserved unless the new enactment shows a contrary intention. Therefore, the appeal had to be decided under the provisions of FER Act, 1973, and the argument for FEMA, 1999's applicability was deemed fallacious.

Regarding the limitation period for filing an appeal under FER Act, 1973, section 52(2) stipulated a 90-day outer limit for filing an appeal, with a provision to condone delays up to 90 days on showing sufficient cause. Since the appeal was filed after 90 days from the date of the order, the Tribunal dismissed the appeal, citing the statutory mandate that prevented condonation of delays exceeding the specified period.

In conclusion, the appeal was dismissed due to the delay in filing beyond the statutory limit under FER Act, 1973, and the Tribunal's adherence to the procedural and substantive provisions of the repealed Act despite the enactment of FEMA, 1999.