https://www.taxtmi.com/caselaws?id=374337 Appeals against adjudication orders passed under section 51 of FERA in proceedings begun before repeal were held to continue under the FEMA saving framework, so the appellate forum remained the Appellate Tribunal under section 19 of FEMA. Section 49(5)(b) was read as preserving the existing appellate scheme for FERA matters and transferring pending appeals from the erstwhile Appellate Board to the Appellate Tribunal. The Special Director (Appeals) was treated as a separate, subordinate forum for FEMA adjudication orders and not as the correct forum for appeals from FERA orders. This avoided inconsistent appellate routes and differing further appeal rights for similarly placed parties. en-us Tue, 29 Jan 2019 00:00:00 +0530 Sat, 06 Apr 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374337 Appeals against adjudication orders passed under section 51 of FERA in proceedings begun before repeal were held to continue under the FEMA saving framework, so the appellate forum remained the Appellate Tribunal under section 19 of FEMA. Section 49(5)(b) was read as preserving the existing appellate scheme for FERA matters and transferring pending appeals from the erstwhile Appellate Board to the Appellate Tribunal. The Special Director (Appeals) was treated as a separate, subordinate forum for FEMA adjudication orders and not as the correct forum for appeals from FERA orders. This avoided inconsistent appellate routes and differing further appeal rights for similarly placed parties. Case-Laws FEMA Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374337