https://www.taxtmi.com/caselaws?id=107525 An earlier refusal to extend time for utilisation of imported tubes under Notification No. 177/88 had not been challenged, and the later grant of further extension was therefore unsustainable. The plea of breach of natural justice failed because no material showed denial of hearing, and the rule allowing collateral challenge to a void order was held inapplicable. The principle applied was that even an allegedly illegal or invalid order must be challenged before the proper forum within limitation. The further extension granted by the appellate authority was set aside. en-us Thu, 01 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107525 An earlier refusal to extend time for utilisation of imported tubes under Notification No. 177/88 had not been challenged, and the later grant of further extension was therefore unsustainable. The plea of breach of natural justice failed because no material showed denial of hearing, and the rule allowing collateral challenge to a void order was held inapplicable. The principle applied was that even an allegedly illegal or invalid order must be challenged before the proper forum within limitation. The further extension granted by the appellate authority was set aside. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107525