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2022 (2) TMI 733 - HC - Central ExciseMaintainability of appeal - period of limitation to maintain appeal has expired - petitioner submits that even after the adjudication order, the respondents have issued second show cause notice not permissible under law and adjudication order has been passed thereupon also - HELD THAT:- The fact however admitted by Learned Counsel is that such orders are appealable and no appeal therefore has been filed. In absence of a challenge to the adjudication order by an appeal, the attachment order in consequence thereof cannot be challenged. The foundation of the attachment order is adjudication order thereby the writ petition to challenge the attachment order would not be maintainable in absence of challenge to the adjudication order by maintaining the appeal. Even the excuse taken by the petitioner that an appeal was not maintainable due to expiry of limitation cannot help him in any manner. Default of the party cannot be to his benefit and accordingly we do not find any reason to cause interference in the attachment order dated 22-3-2021. The show cause notice has already been adjudicated and in absence of an appeal thereof, the prayer made in this writ petition cannot be granted. Petition dismissed.
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