“18. Referring to Section 49 of FEMA as also Section 6 of the General Clauses Act, 1897 it is contended by the revenue that by abolishing the FERA Board and by directing that the appeals which were instituted before the Appellate Board but not disposed of before the commencement of FEMA shall stand transferred to and shall be disposed of by the Appellate Tribunal constituted under FEMA, the legislature has made it clear that the appeals which were hitherto maintainable before the Appellate Board under FERA should be instituted before the Appellate Tribunal constituted under FEMA. In our opinion, there is no merit in this contention as well. By dissolving the Appellate Board constituted under FERA and by constituting two appellate forums namely the Special Director (Appeals) and the Appellate Tribunal under FEMA, the legislature has made it clear that on commencement of FEMA, all appeals against the adjudication orders passed whether under FERA or FEMA shall be instituted before either of the two appellate forums constituted under FEMA. In Section 49(5)(a) of FEMA the legislature has provided that notwithstanding the repeal, actions taken under FERA shall be deemed to have been taken under the corresponding provisions of FEMA. In Section 49(5)(b) the legislature has provided that the appeals pending before the Appellate Board shall be transferred to the Appellate Tribunal constituted under FEMA. Reading Sub-section (a) and (b) of Section 49(5) of FEMA together, it is evident that unless specifically provided, all actions taken under FERA shall be deemed to have been taken under the corresponding provisions of FEMA. In this view of the matter, the adjudication orders passed by the Assistant Director/Deputy Director of Enforcement under FERA are deemed to be the adjudication orders passed FPA-FE-137/AHD/2000
