The 'Appellate Tribunal' under PMLA is established to

Solution

Section 25 of PMLA provides that the Central Government shall, by notification, establish an Appellate Tribunal to hear appeals against the orders of the Adjudicating Authority and the authorities under the Act. Section 26 further clarifies that the Director or any person aggrieved by an order of the Adjudicating Authority may prefer an appeal to the Appellate Tribunal, and any banking company, financial institution, or intermediary aggrieved by an order of the Director under Section 13(2) may also appeal. The Appellate Tribunal is not an appellate body over the Special Court's criminal judgments. After the Appellate Tribunal, a further appeal lies to the High Court under Section 42 on questions of law or fact.