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2014 (2) TMI 404 - CALCUTTA HIGH COURTRectification - Legality of order passed - Imposition of penalty equivalent to differential duty under Section 11(AC) - Invocation of extended period of limitation - Held that:- There is a distinction between an erroneous order and an order which is par se illegal and without jurisdiction. An erroneous order is capable of being corrected by going higher but an order, which is par se without jurisdiction and a nullity, can be assailed in a collateral proceedings. Had it been a case of the petitioner that the show cause notice is issued by an authority, not competent under the statute and the entire proceedings is carried out by an authority not competent therefor, the proposition of law, as tried to be contended by the petitioner, could very well be accepted. This Court, therefore, feels that the said plea cannot be allowed to be reagitated by the petitioner. Furthermore, the principle of estoppel should also be made applicable. The plea which was available to the petitioner before the competent authority, and having taken so which did not yield fruitful and/or desired result, cannot be allowed to be re-agitated in another proceedings not originated from the original order - This Court, therefore, feels that if the plea, as tried to be taken by the petitioner, is allowed at this stage of the proceedings, it would open a Pandora box for all and the sundry and no lis could attain finality - Decided against assessee.
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