2007 (8) TMI 635

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....005 had directed the Petitioners to make pre-deposit of 20% of the amount of penalty i.e. Rs. 10 lacs. 2. The Petitioner by application dated 27-4-2005 had applied for modification of that order. That was dismissed by order dated 31-3-2005. That was challenged by filing Writ Petition being W.P. No. 2033 of 2005. The Petition was disposed of by order dated 11-8-2005. It is the Petitioner's case that the said order did not correctly reflect what had transpired on that date. The Petitioner sought clarification wherein the Division Bench was pleased to pass an order being Order dated 24-3-2007. According to Petitioner by that order he was allowed to withdraw the Petition with liberty to approach the Appellate authority. Pursuant to that it i....

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....uce the following observations made in Para 13 : '... The expression "review" is used in the two distinct senses, namely (1) a procedural review, which is either inherent or implied in a court or Tribunal to set aside a palpably erroneous order passed under a misapprehension by it, and (2) a review on merits when the error sought to be corrected is one of law and is apparent on the fact of the record. It is in the latter sense that the court in Patel Narshi Thakershi case held that no review lies on merits unless a statute specifically provides for it. Obviously when a review is sought due to a procedural defect, the inadvertent error committed by the Tribunal must be corrected ex debito justitiae to prevent the abuse of its process and ....

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....der can be modified only in the event there is a change in circumstances. That would be an incidental power in a Tribunal when it has the power to grant interim relief to do complete justice. 5. With the above background we may now consider the relevant provisions of the FEMA Act to find out whether there is power of review conferred on the Tribunal. 6. Section 28(2)(f) of the FEMA, 1999 reads as under : "28. Procedure and powers of Appellate Tribunal and Special Director (Appeals) : (1) ................................. (2) The Appellate Tribunal and the Special Director (Appeals) shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil P....