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2018 (12) TMI 935 - HC - Central ExcisePre-deposit - It is the case of the petitioner that due to financial constraints, it could not deposit the aforesaid amount of ₹ 25 lacs within the stipulated period - Held that:- This Court cannot lose sight of the fact that an appeal under Section 35G of the Act of 1944 lies against the order of the CESTAT before this Court and the petition under Article 226 of the Constitution of India is not proper remedy. The petitioner having filed an appeal before this Court against the earlier order dated 13.05.2005 of the Tribunal cannot circumvent such course or remedy. The present writ petition laying challenge to the order passed by the CESTAT way back on 07.02.2012, is apparently a subterfuge to overcome the hurdle of limitation which stands expired six years ago - petition not maintainable and is dismissed.
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