https://www.taxtmi.com/caselaws?id=203352 A repealing statute that abolishes the earlier appellate forum and creates a new appellate mechanism leaves appeals from orders passed under the new structure governed by the later Act's limitation and condonation rules. The saving clause preserves pending appeals and existing rights, but it does not recharacterise such an appeal as one under the repealed Act's former appellate provision. As a result, condonation cannot be granted beyond the outer limit prescribed by the later law, and a delay exceeding that limit is not maintainable. en-us Wed, 04 May 2011 00:00:00 +0530 Tue, 14 Jul 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203352 A repealing statute that abolishes the earlier appellate forum and creates a new appellate mechanism leaves appeals from orders passed under the new structure governed by the later Act's limitation and condonation rules. The saving clause preserves pending appeals and existing rights, but it does not recharacterise such an appeal as one under the repealed Act's former appellate provision. As a result, condonation cannot be granted beyond the outer limit prescribed by the later law, and a delay exceeding that limit is not maintainable. Case-Laws FEMA Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203352