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TMI Blog1985 (3) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits as the Director of Enforcement was not empowered to file any appeal and it was only the Central Government which could file the appeal. In support of the argument, reliance is placed on Director of Enforcement, Madras v. Rama Arangannal and Anr. is a direct decision on the point and is on all fours with the facts of the case. Therein an order was passed by the Deputy Director of Enforce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed only by the Central Government. 2. Here also the matter was adjudicated by the Deputy Director of Enforcement, who had imposed the penalty. The aggrieved party went up in appeal and the same was allowed, and after giving benefit of doubt the order imposing the penalty was set aside. Against the order of the Appellate Board, the Director of Enforcement has filed this appeal. 3. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Appellate Board shows that no such argument was raised before it. 5. However, nothing said in this order would come in the way of the Central Government if it wishes to impugne the order of the Appellate Board in proceedings under Article 226 or 227 of the Constitution of India, or by resorting to any other remedy available to it under the law. 6. For the reasons recorded above, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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