2008 (7) TMI 1103

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....reign Exchange is delivered by Shri R.N. Poddar, Member. 2. This appeal is directed against common adjudication order No. 40/AD/CLT/2000, dated 23-3-2000 passed by Assistant Director, Enforcement Directorate imposing total penalty of Rs. 35,000 on the appellant in appeal No. 247/00 and total penalty of Rs. 95,000 on the appellant in appeal No.248/00 for the reason of receiving/making payment lo....

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.... passed by the Adjudicating Officer unless the Appellate Forum permits him otherwise on the ground of undue hardship. The relevant provision of Section 52(2) of 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 ....