TaxTMI 
TaxTMI 
1995 (8) TMI 350
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....st the Adjudication Order No. 70/ADJ/94-AD(R)/3175 dated 15-3-1994 under which a penalty of Rs. 25,000 has been imposed on Prem-De-Vastra for contravention of section 18(2) of the Foreign Exchange Regulation Act, 1973 ('the Act'). A further penalty of Rs. 15,000 has been imposed on Shri S.K. Sehgal, and Rs. 5,000 on other partners, namely, S.S. Bedi, R.C. Bajaj and Shakti Lekhi. Shakti Lek....
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....sal on 9-8-1995 when Ms. Anjana Gosain, Advocate, appeared for the appellant. Dr. Shamsuddin, appeared for the respondents and stated at the outset that the impugned adjudication order of 15-3-1994 was received by the appellants on 4-4-1994. He produced, for my perusal, the adjudication file which contained the postal A/D card indicating the receipt of the order by the appellants on 4-4-1994. The ....
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.... taken up for hearing. 3.In view of the evidence of receipt of the impugned order by the appellants on 4-4-1994 during the previous hearing, it cannot be disputed that the appeal has been filed much beyond the period of 90 days. Ms. Gosain had been given photocopy of the A/D card during the hearing of the case on 9-8-1995. Under the first proviso to sub-section (2) of section 52 of the Act, this ....