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    <title>2018 (8) TMI 904 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the petition filed by BSNL challenging an order confirming a duty demand of Rs. 32,84,645 with interest and penalty due to improper documentations for availing Cenvat credit. Despite waiting almost three years to challenge the order, the Court rejected the appeal as time-barred, noting the significant delay and unsatisfactory reasons provided. The Court emphasized the importance of adhering to the limitation period for filing appeals under the Finance Act, 1994, and found no justification to intervene in this case due to the unjustified delay.</description>
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      <description>The High Court dismissed the petition filed by BSNL challenging an order confirming a duty demand of Rs. 32,84,645 with interest and penalty due to improper documentations for availing Cenvat credit. Despite waiting almost three years to challenge the order, the Court rejected the appeal as time-barred, noting the significant delay and unsatisfactory reasons provided. The Court emphasized the importance of adhering to the limitation period for filing appeals under the Finance Act, 1994, and found no justification to intervene in this case due to the unjustified delay.</description>
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