THIRUMALAI CHEMICALS LTD. Vs. THE UNION OF INDIA

JUDGEMENT

(1.) THIS Appeal by the Appellant challenges the order passed by the Appellate Tribunal for Foreign Exchange, New Delhi on 1st October, 2014 in applications styled as applications for waiver of predeposit of penalty amount in appeal Nos. 787 of 2004, 788 of 2004, 789 of 2004 and 790 of 2004, which have been filed before the Tribunal by the present Appellant/Applicant.

(2.) AN order passed on 27th January, 2004 styled as adjudication order was impugned in these four Appeals. It is common ground that each of these Appeals was barred by time and therefore, applications were made seeking condonation of delay in filing of the same. Upon those applications, earlier view taken by the Tribunal and upheld by this Court was that the Tribunal cannot condone the delay beyond a total period stipulated in the Foreign Exchange Regulation Act, 1973. Therefore, these Appeals were dismissed on 25th October, 2007. Since these Appeals were dismissed only on the ground that they were barred by limitation, the Appellant/Applicant impugned that order by filing separate Writ Petitions in this Court. Each of these Writ Petitions were dismissed on 24th July, 2008. A Special Leave Petition was filed in the Hon'ble Supreme Court and by a reported Judgment, the Hon'ble Supreme Court allowed these Appeals of the Appellant. The Judgment in that behalf is reported in : 2011 (268) ELT 296. The Appeals were restored to file.

(3.) UPON restoration, the applications for seeking interim relief and in the above nature were filed and which have been decided by the impugned order.