https://www.taxtmi.com/caselaws?id=457551 An appeal arising from an adjudication under the repealed Foreign Exchange Regulation Act, 1973 remained governed by that Act because section 49 of the Foreign Exchange Management Act, 1999 preserved proceedings and liabilities under the earlier law, reinforced by section 6(e) of the General Clauses Act, 1897. The limitation scheme of section 52(2) of the 1973 Act allowed filing within forty-five days and condonation only up to ninety days on sufficient cause. As the appeal was filed beyond that outer limit, the appellate tribunal had no power to extend time further and the delay could not be condoned. en-us Fri, 28 Dec 2007 00:00:00 +0530 Mon, 23 Sep 2024 14:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457551 An appeal arising from an adjudication under the repealed Foreign Exchange Regulation Act, 1973 remained governed by that Act because section 49 of the Foreign Exchange Management Act, 1999 preserved proceedings and liabilities under the earlier law, reinforced by section 6(e) of the General Clauses Act, 1897. The limitation scheme of section 52(2) of the 1973 Act allowed filing within forty-five days and condonation only up to ninety days on sufficient cause. As the appeal was filed beyond that outer limit, the appellate tribunal had no power to extend time further and the delay could not be condoned. Case-Laws FEMA Fri, 28 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457551