1 cay-120.10--.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPLICATION NO. 120 OF 2010 IN FERA APPEAL NO. 18 OF 2007 Director of Enforcement. ... Applicant/Org. Appellant. V/s. Leena Parekh. ... Respondent. WITH CIVIL APPLICATION NO. 121 OF 2010 IN FERA APPEAL NO. 19 OF 2007 Director of Enforcement. ... Applicant/Org. Appellant. V/s. Nitin Parekh. ... Respondent. WITH CIVIL APPLICATION NO. 122 OF 2010 IN FERA APPEAL NO. 20 OF 2007 Director of Enforcement. ... Applicant/Org. Appellant. V/s. Indian Bank, Mutual Fund. ... Respondent. R.V.Desasi, Senior Advocate with A.S.Rao for the appellant. Nitin Parekh, respondent in person (C.A.Nos.120 & 121/10). Jose George for respondent (C.A.No.122/10). CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 2nd September 2010. 2 cay-120.10--.sxw P.C. : Heard learned counsel for the rival parties. Perused civil applications. 2. These civil applications are taken out by the appellant- Revenue to substitute the present appellant with that of Union of India. The said amendment is strongly objected by the learned counsel for the respondents raising legal issues based on the Apex Court judgment in the case of Mohtesham Mohd. Ismail v. Spl.Director, Enforcement Directorate, 2007 (220) ELT 3 (SC). 3. Having heard parties to the civil application, we think it would not be proper to go into the niceties of the legal question raised at this stage. We propose to leave this question open for being considered at the time of final hearing. However, in the meanwhile, appellant is permitted to substitute the present appellant with that of Union of India without prejudice to the rights of the parties. All rival contentions in that behalf are kept open for being decided at the time of final hearing. Appellant to carry out necessary amendment within two weeks and serve amended appeal memos on the respondents. All the appeals be placed for final hearing after four weeks. In the meanwhile, parties are directed to circulate their written submissions. (R.M.SAVANT, J.) (V.C.DAGA J.)