law: Foreign Exchange Management Act, 1999 
  19. Appeal to Appellate Tribunal 
  (1) Save as provided in sub-section (2), the Central Government
  
  or any person aggrieved by an order made by an Adjudicating Authority other
  
  than those referred to sub-section (1) of section 17, or the Special Director
  
  (Appeals), may prefer an appeal to the Appellate Tribunal:
  Provided  that any person appealing against the order of
  
  the Adjudicating Authority or the Special Director (Appeals) levying any
  
  penalty, shall while filing the appeal, deposit the amount of such penalty with
  
  such authority as may be notified by the Central Government:
  Provided  further that where in any particular case, the
  
  Appellate Tribunal is of the opinion that the deposit of such penalty would
  
  cause undue hardship to such person, the Appellate Tribunal may dispense with
  
  such deposit subject to such conditions as it may deem fit to impose so as to
  
  safeguard the realization of penalty.
  (2) Every appeal under sub-section (1) shall be filed within a
  
  period of forty-five days from the date on which a copy of the order made by
  
  the Adjudicating Authority or the Special Director (Appeals) is received by the
  
  aggrieved person or by the Central Government and it shall be in such form
  
  verified in such manner and be accompanied by such fee as may be prescribed:
  Provided  that the Appellate Tribunal may entertain an
  
  appeal after the expiry of the said period of forty-five days if it is
  
  satisfied that there was sufficient cause for not filing it within that period.
  
  
  (3) On receipt of an appeal under sub-section (1), the Appellate
  
  Tribunal may, after giving the parties to the appeal an opportunity of being
  
  heard, pass such orders thereon as it thinks fit, confirming, modifying or
  
  setting aside the order appealed against.
  (4) The Appellate Tribunal shall send a copy of every order made
  
  by it to the par-ties to the appeal and to the concerned Adjudicating Authority
  
  (or the Special Director (Appeals) as the case may be.
  (5) The appeal filed before the Appellate Tribunal under
  
  sub-section (1) shall be dealt with by it as expeditiously as possible and
  
  endeavor shall be made by it to dispose of the appeal finally within one
  
  hundred and eighty days from the date of receipt of the appeal:
  Provided  that where any appeal could not be disposed
  
  off within the said period of one hundred and eighty days, the Appellate
  
  Tribunal shall record its reasons in writing for not disposing off the appeal
  
  within the said period.
  (6) The Appellate Tribunal may, for the purpose of examining the
  
  legality, propriety or correctness of any order made by the Adjudicating
  
  Authority under section 16 in relation to any proceeding, on its own motion or
  
  other-wise, call for the records of such proceedings and make such order in the
  
  case as it think fit.