2009 (9) TMI 1088

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.... is delivered by Km. Vijay Laxmi, Member, Appellate Tribunal for Foreign Exchange : 2. This appeal has been filed against Adjudication Order No. ADJ/246/AD(SGS/B/91/4258 dated 29.8.91 passed by Assistant Director, Enforcement Directorate, Mumbai imposing a penalty of Rs.  25.000/- (Rupees Twenty five thousand only) against Shaikh Mohd. Ismail Adam for contravention of the provisions of Sec....

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....deposit of penalty amount while Shri T.K. Cadoo, DLA argued and matter on behalf of the respondent. However, the said order has not been complied by the appellant despite expiry of about more than three years which shows lack of bonafide on the part of the appellant. Today the appellant has not appeared despite service of notice nor any application has been moved giving any justification for the n....

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....5 days from the date on which the order is served on the person committing the contravention, prefer an appeal to the Appellate Board; Provided that the Appellate Board may entertain any appeal after expiry of said period of forty live days but not after 90 days, from the date foresaid if it is satisfied that appellant was prevented by sufficient cause from filing the appeal in time. ....

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....'ble Supreme Court in Navin Chandra Chhotelal v. Central Board of Excise & Customs and Ors. MANU/SC/0219/1971 held that where pre-deposit was not made in compliance with the provisions of the Section or with any order that may be passed there under, the Appellate Authority is fully competent to reject the appellate for non-compliance with the statutory provisions and in such a case the Appella....