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2014 (8) TMI 1017 - AT - FEMACondonation of delay in filing the appeal - delay of 8 years after ex-parte order - Section 52 of Foreign Exchange Regulation Act, 1973 read with Section 19 of the Foreign Exchange Management Act, 1999 - Held that:- proceedings were held ex parte. The show cause notice was served by affixation. There appears to be discrepancies in the amount as shown in the original invoice which is ₹ 4,20,750/- and the amount shown in entry No.4 of annexure-A of the show cause notice which instead of ₹ 4,20,750/- has been shown to be ₹ 4,07,750/-. Thus, it is apparent that there appears to be some error. The effect of the error will have to be examined. The cause for delay in instituting the appeal after a gap of more than eight years appears to us to be sufficient and convincing. There is no proof on record that the show cause notice or the adjudication order were duly served upon the appellant or the erstwhile company M/s. Owen Brockway (I) Ltd. The delay condonation application is supported by uncontroverted affidavit. In this view of the matter, the application deserves to be allowed. - Delay condoned.
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