ORDER : SLP(C) No(s). 18534/2019 1. This special leave petition is directed against the judgment of the High Court taking the view that the petitioner must avail of the statutory remedy, as the competent authority has passed final order on 31.01.2019. 2. We agree with the view so taken by the High Court. 3. Mr. Mukul Rohatgi, learned senior counsel appearing for the petitioner would submit that the petitioner was in no way concerned with the affairs of the company after his resignation on 06.05.2006 much less with the agreement dated 21.06.2006. Further, even the earlier agreement was between the two companies to which the petitioner was not a signatory. 4. In other words, the petitioner has had no causal connection with the affairs of the company at the relevant time, which is allegedly involved in the commission of Foreign Exchange Management Act (in short 'FEMA') violations. If that is so, the petitioner cannot be compelled to pay pre-deposit amount even if he is driven to file the statutory appeal. 5. Considering the arguments on both sides, in our opinion, for the stand taken by the petitioner, we direct the Appellate Authority to exempt the requirement of pre-deposit as regards this petitioner (M. Umesh), in case he resorts to remedy of appeal in light of the liberty given in terms of this order. In other words, the Appellate Authority shall not insist for pre-deposit requirement qua the petitioner herein, i.e. M. Umesh. 6. Besides, the appellate authority shall not non-suit the petitioner for having filed the appeal beyond limitation as the petitioner was pursuing remedy before the High Court in the first place and thereafter before this court, after issuance of show- cause notice. 7. The petitioner through counsel assures to file the appeal within three weeks from today. If the appeal is filed beyond three weeks, the limited relief regarding limitation, in terms of this order, shall not apply and the entire limitation period be reckoned by the Appellate Authority. 8. The Special Leave Petition is disposed of accordingly. 9. Pending applications, if any, stand disposed of. SLP(C) No. 18742/2019 1. The application (I.A. No. 26937 of 2021) seeking permission for discharge of Cyril Amarchand Mangaldas, Advocate-on-Record for the petitioner from the present proceedings is allowed. 2. Mr. M. Jayakumar, Official Liquidator, is now representing the petitioner-company and the same is taken on record. 3. 9. Pending applications, if any, stand disposed of. SLP(C) No. 18742/2019 1. The application (I.A. No. 26937 of 2021) seeking permission for discharge of Cyril Amarchand Mangaldas, Advocate-on-Record for the petitioner from the present proceedings is allowed. 2. Mr. M. Jayakumar, Official Liquidator, is now representing the petitioner-company and the same is taken on record. 3. Necessary amendment in the memo of petition be carried out. 4. As requested by the Official Liquidator, list this matter after two weeks. SLP(C) No. 18597/2019 1. Heard learned counsel for the parties. 2. We are in agreement with the view taken by the High Court that since the final order has been passed by the competent authority on 31.01.2019, it is appropriate for the petitioner to pursue remedy by way of statutory appeal. 3. Accordingly, we dispose of this petition with liberty to the petitioner to file statutory appeal within three weeks from today. 4. If the appeal is filed in time, as aforesaid, the Appellate Authority may proceed with the appeal on its own merits in accordance with law and not non-suit this petitioner on ground of limitation as the petitioner has been bona-fide pursuing remedy against the show cause first before the High Court and also before this Court. 5. It will be open to the petitioner to file a formal application before the Appellate Authority for granting exemption from paying 100% pre-deposit amount. That application be considered on its own merits and in accordance with law. We may not be understood to have expressed any view either way in that regard. 6. If the appeal is not filed within three weeks from today, the limited relief given to the petitioner with regard to period of limitation may stand withdrawn and the appeal may proceed accordingly. 7. Pending applications, if any, stand disposed of.