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TMI Blog2024 (12) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly on receipt of the copy of the Writ Petition, it was registered and listed for admission. The Ld. Counsel for the Appellant submits that a challenge to the Provisional Attachment Order dated 27th November, 2020 was made by maintaining a Writ Petition No. 10613/22 before Delhi High Court where an interim order was passed to stay the proceedings before the Adjudicating Authority. The interim order was continued but finally the Delhi High Court found Constitution of the Tribunal and thereby availability of the remedy of the Appeal and accordingly the Writ Petition was ordered to be treated as Appeal and sent it to the Tribunal. It was with the clarity that the interim order passed by the High Court or any observations would have no bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely the Delhi High Court relegated the Appellant to approach the Tribunal and for that Writ Petition was order to be treated as an Appeal. The copy of the Writ Petition was accordingly presented by the Appellant and was registered as an Appeal in compliance of the order of the High Court. The objection about the maintainability of the Appeal has been taken by the Respondent and we find substances in the objection in the light of Section 26 of the Act of 2002 which is reproduced hereunder:- "26. Appeals to Appellate Tribunal. (1) Save as otherwise provided in sub-section (3), the Director or any person aggrieved by an order made by the Adjudicating Authority under this Act, may prefer an appeal to the Appellate Tribunal. (2) Any [re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be preferred against the order passed by the Adjudicating Authority or an order under Section 13(2) of the Act of 2002. The Appeal has not been provided against the order of the Provisional Attachment Order. In the light of the aforesaid, we find reasons to dismiss the Appeal being not maintainable. We have perused the earlier order of this Tribunal where Appeal was held to be maintainable in case of hardship and related issues. With due respect, the Tribunal would have no jurisdiction to entertain the Appeal going against the provisions of the Act of 2002 and if the earlier order of the Tribunal is applied, it would amount to rewriting the provision. It is settled law of the land that an order contrary to the Statute would not be binding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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