Writ petition not maintainable if Excise authorities has not passed adjudication order within Limitation period

Sunder System Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

Sub-section 4B to Section 73 of the Fin Act fixes the time or limitation period within which the Central Excise Officer has to adjudicate and decide the show cause notice. The time period fixed under Clause A or B is six months and one year, respectively. Limitation period for passing of the adjudication order, described as Order-in-Original, starts from the date of notice under Sub-section 1 to Section 73 of the Fin Act.”

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