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2019 (7) TMI 204 - HC - Central ExciseCondonation of delay of 121 days in filing appeal - time limitation - HELD THAT:- The High Court of Telengana and Andhra Pradesh, has in fact, agreed with the Full Bench decision of Gujarat High Court in Panoli Intermediate (India) Pvt. Ltd. [2015 (7) TMI 303 - GUJARAT HIGH COURT] and observed that a writ petition would lie against an order-in- original, against which, an appeal was filed and dismissed as time-barred or no appeal had been preferred, as it would have been time-barred. I would like to emphasize that the view expressed by the above two full bench decisions of the High Courts holding that writ petition would lie against an order-in-original, even though the appeal was dismissed as time-barred, is not a general rule in all cases and on the other hand, it is a qualified one applicable only under certain circumstances. Petition dismissed as not maintainable.
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