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Judgment
In this writ petition, the show cause notice dated 23-11-2008 as also the order-in-original dated 28-2-2008 passed by the Joint Commissioner, Central Excise, Pune are challenged. Admittedly, the appeal filed against the order-in-original dated 28-2-2008 has been dismissed by the Commissioner (Appeals) on 22-10-2009 and further appeal filed by the petitioner before the CESTAT has been dismissed on 8-8-2011.
It is contended by the Counsel for the petitioner that the impugned order-in-original suffers from serious infirmity as the same has been passed without considering relevant documents. It is further contended that although the appeal filed by the petitioner has been dismissed by the appellate authorities on the ground of time-bar, the petitioner in a writ petition is entitled to challenge the correctness of the order-in-original.
This Court in the case of M/s. Raj Chemicals Vs. Union of India and Others, has held that where the appeal filed against the order-in-original is dismissed as time-barred, this court in exercise of writ jurisdiction can neither direct the Appellate Authority to condone the delay nor interfere with the order passed by the Adjudicating Authority.
In view of the aforesaid decision of this court, we see no reason to entertain this writ petition. Accordingly, writ petition is dismissed with no order as to costs.