Appeal to Special Director (Appeals) [Section 17]

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....ating Authorities specified in section 17(2), viz the assistant director of enforcement and the Deputy Director of enforcement. • The Central government shall notify under section 17(1) specify the matter and place in relation to which in special Director (Appeal my exercise jurisdiction • In exercise of the power under the section 17(1) and in supersession of notification no. S.O. 373(E), dated 05-02-2016 the central government has issued order S.O. 3958(E), dated 24-09-2021 appointing Regional  Special directors (Appeals) to hear appeal against the order of the Adjudicating Authorities. The Said order Specifies the jurisdiction of the Regional Special Director (Appeals) Station wise, Zone-wise and sub-Zone w....

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....ication Proceedings and Appeal) Rules, 2000 The various procedural prescription in these Rules are follows • Rule 5(1) provides that the, every appeal presented to the Special Director (Appeals) under section 17 of the Act shall be in the Form I signed by the applicant. The appeal shall be filed in triplicate and  shall be accompanied with • three copies of the order appealed against. • Such appeal shall be accompanied by a fee of Rupees 5000/- in the form of cash or demand draft payable in favour of the Special Director (Appeal). • Rule 5(2) provides that the, appeal shall set forth concisely and under distinct heads the grounds of objection to the order appealed against without any ....

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....pplicant as well as the presenting officer of the Directorate of Enforcement shall be heard. • (4) Where on the date fixed, or any other day to which the hearing of the appeal may be adjourned, the applicant or the presenting officer fail to appear when the appeal is called for hearing, the Special Director (Appeals) may decide the appeal on the merits of the case. • Rule 7 provides Content of order of the Special Director (Appeal ) • Contents of the Order in appeal • (1) The order of Special Director (Appeals) shall be in writing and shall state briefly the grounds for the decision. • (2) The order referred to in sub-rule (1) shall be signed by the Special Dire....

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....vide circulation of area or jurisdiction in which the person resides or is known to have last resided or carried on business or personally works or last worked for gain. Condonation of delay in filling appeal As per proviso of section 17(3), The Special Director (Appeals) may entertain an appeal after the expiry of the 45 days from the date of services of the Adjudication order on the aggrieved person, if he is satisfied that there was "sufficient cause" for not filing it within that period. Section 17(4) provides Opportunity of being of heard On receipt of an appeal under section 17(1), the Special Director (Appeals) may after giving the parties to the appeal an opportunity of being heard, pass such order thereon as he thinks f....