Indermeet Kaur, J.:-

1. Present appeal has been filed under Section 35 of the Foreign Exchange Management Act 1999 (hereinafter referred to as the FEMA). It has impugned the order of the Appellate Tribunal for Foreign Exchange dated 26.3.2008.

2. The Adjudicating Authority i.e. the office of the Deputy Director on 30.3.2005 had held the petitioner M.K. Suri, proprietor of M/s. Amit Export guilty of contravention of the provisions of Section 18(2) and 18(3) of the Foreign Exchange Regulation Act 1973 (hereinafter referred to as the FERA). A penalty of Rs. 2,50,000/- had been imposed upon him. While passing the said order sub-clause (iii) of page 1 read as follows:-

"(iii) An appeal against this order shall lie with the Appellate Tribunal of Foreign Exchange, Ministry of Law, Justice & Company Affairs, Government of India, 4th floor, 'B' Wing, Janpath (Indian Oil) Bhawan, Janpath, New Delhi-110001, after depositing the amount of penalty imposed, within 45 days from the date on which, this order is served (Refer Section 19 read with Section 49(5) (a) of the Foreign Exchange Management Act, 1999."

3. Appeal against the impugned order was thereafter preferred before the Appellate Authority

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