2008 (9) TMI 1044

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....ri R.N. Poddar, Member. 2. This appeal is directed against adjudication order No. ADJ/101-102/AD/AKL/B/98, dated 23-6-1998 passed by Assistant Director, Enforcement Directorate imposing total penalty of Rs. 1 lakh on the appellant besides separate penalties imposed on other co noticees for the reason of receiving and making payment by or under instructions of person resident outside India in cont....

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.... the Act reads as under :- "(2) Any person aggrieved by such order may, (on payment of such fee as may be prescribed and) after depositing the sum imposed by way of penalty under section 50 and within forty-five days from the date on which the order is served on the person committing the contravention, prefer an appeal to the Appellate Board. * * * Provided further that where the Appella....