Case Law Details
Samrat Exporters and Importers Vs Assistant Commissioner of Central Excise and Customs (Kerala High Court)
It is an admitted fact that the appellant had challenged the show cause notice issued to it before the appellate authority but the same was filed not within the time prescribed under the Act. Therefore, the appellate authority did not go into the merits of the case and dismissed the same on the ground of limitation. Since the said order has attained finality before the apex court, the appellant cannot reopen the merits of the case again before this court. Though the learned Single Judge has not entertained the Writ Petition, he had granted instalment facility to the appellant to discharge the liability in 12 monthly instalments.
We find that no interference is warranted to the judgment of the learned Single Judge and, hence the Writ Appeal is accordingly dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The writ petitioner before the learned single judge in W.P.(C) No.1171 of 2007 is the appellant in this appeal. The writ petition was filed by the appellant for setting aside the notice of demand dated 2.1.2007 produced as Ext.P11 in the Writ Petition.
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