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2015 (8) TMI 1175 - HC - Central ExciseDemand of duty, interest and penalty - Condonation of delay - Tribunal as well as Supreme Court declined to condone the delay - Held that:- The challenge having failed right up to the Hon’ble Supreme Court because the proceedings were belated - Mr. Motwani’s, arguments overlooked the fact that an order which is erroneous, cannot be claimed to be a nullity. The difference between these two concepts have been noted long back. We cannot rely on the Madras High Court’s order/judgment in the case of Beauty Dyers (2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS) and now set at naught a complete adjudication. We do not see any merit in the writ petition. - Decided against Assessee.
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