2013 (11) TMI 1569 - HC - Central Excise

Court quashes order, considers delay explanation, invokes writ jurisdiction. Petitioners relieved of duty recovery.

The Court allowed the petition under Article 226 of the Constitution of India, quashing the impugned Order-in-Original. Despite the dismissal of the ... - Issues involved: The issues involved in the judgment are challenging the Order-in-Original and Order-in-Appeal passed by the Commissioner (Appeals) and seeking relief under Article 226 of the Constitution of India.Summary:The petitioners, engaged in the manufacture of Graphite and Bentonite mixture, received a show cause notice for recovery of Central Excise duty. Despite not challenging the Order-in-Original initially due to a belief that the notice was not served, they later realized the need to challenge it. However, their appeal was dismissed by the Appellate Authority on the ground of limitation. The petitioners sought relief under Article 226 of the Constitution of India, citing extraordinary circumstances and previous successful challenges to similar show cause notices. The respondents also acknowledged the petitioners' past challenges and left the decision to the Court.The Court noted the dismissal of the appeal on grounds of limitation but considered the genuine explanation provided by the petitioners for the delay. Referring to previous judgments, the Court highlighted that in extraordinary cases where gross injustice is suffered and appeals cannot be filed within the prescribed period, the writ jurisdiction of the Court can be invoked. Given the circumstances and previous successful challenges by the petitioners, the Court quashed and set aside the impugned Order-in-Original. The petition was allowed under Article 226 of the Constitution of India, with no costs imposed.