https://www.taxtmi.com/caselaws?id=457550 An appeal against an adjudication order under the repealed foreign exchange law remained governed by that repealed statute, because the later enactment preserved liabilities, offences and proceedings arising under the old law. The tribunal held that section 49 of the later Act did not enlarge the appellate remedy or remove the statutory outer limit for delay. Under section 52(2) of the repealed Act, the appeal had to be filed within forty-five days, with condonation available only up to ninety days on sufficient cause. Delay beyond ninety days could not be condoned, so the appeal was not maintainable. 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+0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457550 An appeal against an adjudication order under the repealed foreign exchange law remained governed by that repealed statute, because the later enactment preserved liabilities, offences and proceedings arising under the old law. The tribunal held that section 49 of the later Act did not enlarge the appellate remedy or remove the statutory outer limit for delay. Under section 52(2) of the repealed Act, the appeal had to be filed within forty-five days, with condonation available only up to ninety days on sufficient cause. Delay beyond ninety days could not be condoned, so the appeal was not maintainable. Case-Laws FEMA Fri, 28 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457550