APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE
R. P. TOLANI, J.
Krina Agencies -Appellant
Versus
Special Director (Appeals), Enforcement Directorate -Respondent
Appeal No. 10 of 2011
Decided On : 09-05-2013
Usha Ben Girish Shah,Mani Mittal, Pratush Mittal, B. Naveen Kumar, G.N. Ghosh
Thus :-
(i) the delay in filing of this appeal, is condoned;
(ii) pre-deposit is waived;
(iii) the Special Director (Appeals), Enforcement Directorate erred in rejecting the first appeal on the ground of limitations. The appeal is remanded back to Special Director (Appeals) to now decide the first appeal on merits after hearing the appellant.