1995 (11) TMI 142

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....ng Counsel, for the Respondent. [Judgment per : Kanakraj, J.]. -  This is an appeal under Section 54 of the Foreign Exchange Regulation Act, 1973 (hereinafter called "the Act") against the order of the Foreign Exchange Appellate Board in Appeal No. 365 of 1978. In and by the said order, the Appellate Court rejected an appeal filed by the appellant herein stating that the appeal was time....

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....riod of delay that could be condoned was unlimited prior to the amendment on 19-9-1973. After 19-9-1973 the period of delay that could be condoned by the Appellate Board is restricted to another 45 days. 3. In the particular case, the order-in-original, was passed on 9-2-1976 and the appeal was filed with a delay of about 742 days. Consequently, in and by the impugned order the Appellate B....

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....tors Ltd. (95 S.T.C. 533) which arose under the Tamil Nadu General Sales Tax Act under identical circumstances. The very question of vested right was pleaded before the Division Bench of this Court and this Court has rejected the same on the ground that the law relating to condonation of delay in filing the application or appeal relates only to procedure and therefore, the law as on the date when ....