Appellate Tribunal and the Special Director (Appeals) shall have powers to regulate its own procedure [Section 28 (1)].

Appellate Tribunal and the Special Director (Appeals) shall have powers to regulate its own procedure [Section 28 (1)].
The Appellate Tribunal and the Special Director (Appeals) shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit, in respect of the following matters, namely:
(a) summoning and enforcing the attendance of any person and examining him
on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act,
1872 requisitioning any public record or document or copy of such record or
document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(ft reviewing its decisions;
(g) dismissing a representation of default or deciding it ex parte;
(h) setting aside any order of dismissal of any representation for default or any
order passed by it ex parte; and
(i) any other matter which may be prescribed by the Central Government.
[Section 28(2)]
An Order made by the Appellate Tribunal or the Special Director (Appeals) under this Act shall be executable by the Appellate Tribunal or the Special Director (Appeals) as a decree of civil court and, for this purpose, the Appellate Tribunal and the Special Director (Appeals) shall have all powers of a civil court [Section 28(3)].
Notwithstanding anything contained in sub-section (3), the Appellate Tribunal or the Special Director (Appeals) may transmit cmy order made by it to a civil court having local jurisdiction and such civil court shall execute the orders as if it were a decree made by that court [Section 28(4)].
All proceedings before the Appellate Tribunal and the Special Director (Appeals) shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code and the Appellate Tribunal shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973 [Section 28(5)].
Q 27. Mr. X. an Indian national has failed to realise and repatriate foreign exchange worth more than Rs.2 crores. Mr. X having realised that he had committed a contravention of the provisions of the Foreign Exchange Management Act. 1999.
desires to compound the said offence. Advise Mr. X. [CA. (Final) Nov. 2001J

f4.ns. Because of his failure to realise and repatriate foreign exchange, Mr. X has contravened the provisions of Section 8 of FEMA, 1999 and he is liable to the penalties leviable under Section 13, followed by adjudication proceedings. Section 15 of FEMA permits the offending party to compound the contravention within 180 days from the date of receipt of application by the Director of Enforcement or such other officers of the Directorate of Enforcement and officers of the Reserve Bank of India as may be