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2021 (3) TMI 492 - HC - Central ExciseMaintainability of appeal - Extended period of limitation - petitioner-Company did not prefer an appeal within the period of limitation prescribed under the Act and approached this Court under Article 226 of Constitution of India - HELD THAT:- It is not in dispute that the writ petition has been preferred bypassing the alternative remedy of appeal available under the Central Excise Act, 1944 by the petitioner. Even after receipt of the detention order dated 22.03.2015 assuming that the petitioner had no knowledge of service of Order-in-Original, no effort was made on its part to prefer an appeal. Writ petition was preferred after expiry of the statutory period of limitation without any cogent explanation. This Court does not find any grounds made out to entertain the writ petition - Petition dismissed.
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