9911796707
TMI Blog2023 (7) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 2000 by registered post which was dispatched on March 13, 2000. The appellant is unable to show any reasonable cause as to why, the appellant did not file the appeal within the time prescribed under the Act of 1973. No explanation is put forward under the Act of 1999 for condonation of delay in preferring the appeal. We find no merit in the present appeal. - FEA/3/2011 IA NO.GA/1/2011 (Old No.GA/812/2011) - - - Dated:- 11-7-2023 - Hon ble Justice Debangsu Basak And Hon ble Justice Md. Shabbar Rashidi For the Appellant : Mr.Sanjay Bhaumik, Adv., Mr.A.K. Dey, Adv., Mr.Bhaskarmay Dey, Adv. And Mr.Vineet Ojha, Adv. For the ED. : Mr.Vipul Kundalia, Adv., Mr.Arijit Chakraborty, Adv. ORDER The appeal is directed agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant shifted his residential address. In support of his contentions, the appellant was served with the order-in-original. He produces photocopy of the dispatch register as well as the registration document issued by the Department of Post. The appellant suffered an order-in-original dated January 21, 2000. The order-in-original records the address at which, the raid took place. The order-in-original also records that, such address was the residential address of the appellant. The order-in-original was dispatched by registered post to the appellant at such address as will appear from the documents produced before the Court. The dispatch was made on March 13, 2000. Thirumalai Chemicals Ltd. (supra) considers the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out is whether Section 52(2) of FERA or Section 19(2) of FEMA will govern the appeal. As noticed above, any provision relating to limitation is always regarded as procedural and in the absence of any provision to the contrary, the law in force on the date of the institution of the appeal, irrespective of the date of accrual of the cause of action for the original order, wil govern the period of limitation. 26. Section 52(2) can apply only to an appeal to the appellate Board and not to any Appellate Tribunal. Therefore, irrespective of the fact that the adjudicating officer had passed the orders with reference to the violation of the provisions of FERA, as the appeal against such order was to the Appellate Tribunal constituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion will clearly demonstrate that Section 49 of FEMA does not seek to withdraw or take away the vested right of appeal in cases where proceedings were initiated prior to repeal of FERA on 1-6-2000 or after. On a combined reading of Section 49 of FEMJA and Section 6 of General Clauses Act, it is clear that the procedure prescribed by FEMA only would be applicable in respect of an appeal filed under FEMA though cause of action arose under FERA. In fact, the time limit prescribed under FERA was taken away under the proviso to sub-section (2) of Section 19 and the Tribunal has been conferred with wide powers to condone delay if the appeal is not filed within forty-five days prescribed, provided sufficient cause is shown. Therefore, the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
