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    <title>2021 (3) TMI 492 - JHARKHAND HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging the Order in Original for Central Excise Duty and penalty, emphasizing the petitioner&#039;s failure to appeal within the statutory time limit. The Court held that approaching the High Court under Article 226 after the limitation period expired was not permissible when an alternative remedy was available but not pursued within the prescribed time. The petitioner&#039;s lack of knowledge about the Order until receiving the detention notice did not justify the delay in challenging it within the specified timeframe.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405164</link>
      <description>The Court dismissed the writ petition challenging the Order in Original for Central Excise Duty and penalty, emphasizing the petitioner&#039;s failure to appeal within the statutory time limit. The Court held that approaching the High Court under Article 226 after the limitation period expired was not permissible when an alternative remedy was available but not pursued within the prescribed time. The petitioner&#039;s lack of knowledge about the Order until receiving the detention notice did not justify the delay in challenging it within the specified timeframe.</description>
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      <pubDate>Mon, 08 Mar 2021 00:00:00 +0530</pubDate>
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