SCN not challenged within prescribed time- HC justified in dismissing the writ on the ground of limitation

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

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