TaxTMI 
TaxTMI 
Constitution & Appeal lie to the Appellate Tribunal [ Section 18 & 19 ]
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....tion 19(1) provides Following person may prefer an appeal to the Appellate Tribunal * the central government * any person aggrieved by an order made by * an Adjudicating Authority [ Other than order referred to Section 17(1)] * the Special Director (Appeals) Pre-Deposit condition [ First proviso of section 19 ] * Any person appealing against the order of the Adjudicating Authority or the Special Director (Appeals) levying any penalty, shall while filing the appeal, deposit the amount of such penalty with such authority as may be notified by the Central Government by the notification S.O. 537(E), dated 01-06-2000. Tribunal power to dispense with condition of Pre-Deposit of Penalty [ Second proviso of Section 19 ] * That where ....
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....II and shall be sign by the appellant. It shall be sent in triplicate and accompanied by the following : * Three copies of the order appealed against * A fee of Rs. 10,000/- in cash or demand draft payable in favour of the Registrar, Appellate Tribunal for Foreign Exchange, New Delhi. * applicant shall deposit the amount of penalty imposed by the Adjudicating Authority or the Special Director (Appeals) to such authority as may be notified under the first proviso to section 19 of the Act * the Appellate Tribunal is of the opinion that the deposit of such penalty would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard th....
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....r of Enforcement fixing a date for hearing of the appeal. * (3) On the date fixed for hearing of the appeal, or any other day to which the hearing of the appeal may be adjourned, the applicant 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 on for hearing, the Appellate Tribunal may decide the appeal on the merits of the case. * Rule 12 Contents of the Order in appeal * (1) The order of Appellate Tribunal shall be in writing and shall state briefly the grounds for the decision. * (2) The order shall be signed by the ....
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....s or is known to have last resided or carried on business or personally works or last worked for gain. Section 19(3) provides that the Tribunal's power in appellate proceeding On receipt of an appeal under section 19(1), the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against. Section 19(4) provides that Persons entitled to copy of Tribunal's order The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and to the concerned Adjudicating Authority or the Special Director (Appeals), as the case may be. Section 19(5) provides that the time limit for ....