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TMI Blog2021 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... fying that the accidental slip had occurred in the order attributable to an over-sight that the non-receipt of ₹ 75,000/- by the appellant at S.No.2 in the order conflicting with the conclusion reached in Appeal No.110 of 1984. Thus giving the benefit of doubt to the appellant at S.No.2, the Appellate Board has set aside the earlier order passed imposing punishment of fine. The said order is now under challenge in the present Civil Miscellaneous Appeal by the Enforcement Directorate contending that the Appellate Board has no power to review its onw order, as it is not a clerical or arithmetical error. Clerical or arithmetical mistakes in any decision or order passed by the Appellate Board or the adjudicating officer under this Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen her residence was searched under Section 37 of the Foreign Exchange Regulation Act, 1973. The Bank Passbook and the list were also seized by the authorities. In her statement, it was stated by the respondent Sakunthala that her husband Muthupal Chettiar was a partner in Kumaran and Co in Malaysia. He had arranged for the payment of ₹ 75,000/- to her about one and a half months prior to the search. The said amount was received in two instalments at ₹ 40,000/- and ₹ 35,000/- through certain unknown persons and it was meant for Shri N. Loganathan. When the said Loganathan was contacted and examined by the appellant/Enforcement Authorities, it is stated by him that he is working in Kumaran and Co, Malaysia. The husband ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier order passed imposing punishment of fine. The said order is now under challenge in the present Civil Miscellaneous Appeal by the Enforcement Directorate contending that the Appellate Board has no power to review its onw order, as it is not a clerical or arithmetical error. 3.Section 65 provides Correction of clerical errors :-- Clerical or arithmetical mistakes in any decision or order passed by the Appellate Board or the adjudicating officer under this Act, or errors arising therein from any accidental slip or omission may, at anytime, be corrected by the Appellate Board or the adjudicating officer or his successor in office, as the case may be. But the order in the review was passed only after hearing the authorities also. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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