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TMI Blog2013 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Naveen Kumar and G.N. Ghosh ORDER 1. This appeal is filed by the appellant challenging the penalty of Rs. 2,00,000/- (Rupees Two lakh only) imposed under Section 17(4) of FEMA, 1999 by the Special Director (Appeals), Enforcement Directorate, Mumbai vide Adjudication Order No. SD(A)/FEMA-4/2010-ll dated 16.11.2010 and there is an application for dispensation of the demand in question. 2. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inability to get the documentation in time and demise of her husband. The proceedings are being defended by the widow of the appellant, who has been impleaded as legal heir of her husband after following the due process of law. Delay is condoned. 4. Ld. Counsel apropos application for dispensation contends that appellant's wife is not in a position to this meet financial demand as no money i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the copy of penalty order only in March, 2010. The legal heir further pleased that she did not have enough funds to pay even the appeal filing fee which further caused delay in filing of appeal. 5. The Ld. Counsel pleaded that the Special Director did not properly appreciate the reasons explained for the cause of delay. The fact that the appellant sold his office has not been disputed. The enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dismissing the first appeal in limine on the limitation without appreciating that when the technical consideration and substantial justice are pitted against each other the cause of substantial justice is to prevail as held in Hon'ble Supreme Court Judgment in the case of Collector Land Acquisition v. Mst. Katiji [1987] 167 ITR 471. 8. In consideration of the above facts and circumstances, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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