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Petition to quash orders by Collector and CEGAT regarding clandestine removal of paper, delay in filing writ petition, laches, error of law in orders. Analysis: The petitioner, engaged in paper manufacturing, faced allegations of clandestine removal of duplex paper leading to evasion of central excise duty. The Collector, Central Excise, Chandigarh found the petitioner guilty and imposed duty and penalty. Appeals to CEGAT were dismissed in 1991. The petitioner filed a revision petition with the Central Government in 1996, which was returned. The High Court dismissed the writ petition in 1997 citing delay of over six years and lack of explanation for it, as well as the Central Government's limited power for revision petitions. On the issue of delay, the High Court relied on precedents like State of Madhya Pradesh v. Bhailal Bhai and M/s. Trilokchand Motichand, emphasizing the importance of timeliness in filing petitions under Article 226. The Court found the delay in this case unjustified, leading to the dismissal of the writ petition solely on grounds of laches. Regarding the merits of the case, the petitioner argued lack of independent evidence supporting the allegations of clandestine removal. However, the Court upheld the orders of the Collector and CEGAT, noting discrepancies in production figures for 1985 compared to earlier years. The Court highlighted the authorities' right to investigate such differences and the petitioner's failure to provide a satisfactory explanation. The Tribunal's detailed analysis of the case demonstrated a proper application of legal principles, leading the High Court to conclude that no error of law existed in the orders. In summary, the High Court dismissed the writ petition based on both the delay in filing and the lack of substance in challenging the Collector's and CEGAT's orders. The Court found no legal errors in the authorities' decisions regarding the alleged clandestine removal of paper, emphasizing the importance of timely legal actions and the need for satisfactory explanations in such matters.
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