9911796707
TMI Blog2011 (2) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals filed by the appellants challenging the penalty imposed by the Special Director of Enforcement, for violation of the provisions of Section 9(l)(f)(i) of Foreign Exchange Regulation Act, 1973 to the tune of Rs. 1,65,000/- on each of the appellants. 3. The brief facts of the case are that show cause notices were issued to the appellants for violation of the aforesaid provisions of Section 9(l)(f)(i) of FERA, 1973 alleging that the each of the appellants received bank drafts from one Shri Niranjan Shah through Shri Nilesh J. Vachani. It was further alleged that the appellants have given Indian currency to the said person who was NRI. This payment and gift were made to Shri Nilengen J. Shah noticing no. 1. 4. The Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the Apex Court was dealing with the scope of review u/s. 35C(2) of Central Excise Act, 1944 and held that u/s. 35C(2) mistakes committed by the Tribunal can be corrected. The next judgment relied by the learned counsel is again a case under Central Excise Act i.e. in case of Donear Decor Pvt. Ltd. v. Commissioner of Central Excise, Rohtak - 2010 (259) E.L.T. 473 (Tri.-Del.). The aforesaid judgment is passed by the Tribunal under Section 35C of the Central Excise Act. All these judgments are quite distinguishable. Under the Central Excise Act and the Customs Act there is a provision of rectification of mistakes and such provision is not present in FERA. Therefore, in absence of any provision for review under FERA the review is not main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian currency to a non resident of India is not protected and, therefore, a penalty can be imposed to person who pays Indian currency to a person residing out of India u/s. 9(l)(i) of FERA. 8. The contention of Shri Madhu Patel, the learned counsel for the appellant is that there is absolutely no evidence on record to show that the appellants have paid any money to Shri Nirenjan Shah or to Shri Nilesh J. Vachani. He contented that the proceedings under FERA being criminal proceedings, the penalty cannot be imposed in absence of any strict proof and it is for the department to prove the allegation beyond all reasonable doubts. For this purpose the learned counsel for the appellant relied on the judgment of Apex Court in case of Vinod ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
