2013 (9) TMI 930 - HC - Central Excise

Time-barred Appeal Condonation of delay - Held that - Following Raj Chemicals v. Union of India 2012 (3) TMI 307 - BOMBAY HIGH COURT - where the appeal filed against the order-in-original was dismissed as time-barred, the court in exercise of writ jurisdiction can neither direct the Appellate Authority to condone the delay nor interfere with the order passed by the Adjudicating Authority there was no reason to entertain this writ petition.

Summary

The High Court of Bombay dismissed a writ petition challenging a show cause notice and an order-in-original issued by the Joint Commissioner, Central Excise, Pune. The court held that it cannot interfere when an appeal is dismissed as time-barred, citing a previous case. The writ petition was dismissed with no order as to costs.