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2009 (5) TMI 118 - HIGH COURT OF GUJARAT AT AHMEDABADPetition rejected for want of prosecution - restoration of the main petition seeked - petitioner challenged orders dated 23-12-1998 and 7-4-1999 made by Commissioner fixing the Annual Production Capacity for the first time by way of this petition - Held that:- The submission that once the Apex Court declared that galleries could not be included for the purpose of determining the Annual Production Capacity and hence on that count the duty was levied without authority of law also does not merit acceptance for the simple reason that every assessee is required to challenge in his own case an adverse decision within prescribed and normal period of limitation. Even if one proceeds on the footing that the said orders made by Commissioner determining Annual Production Capacity in December, 1998 and April, 1999 were without granting an opportunity of hearing to the petitioner, the petitioner ought to have challenged the same, as held by the Tribunal, at the relevant point of time. The same having not been done by the petitioner, in the guise of challenging order dated 4-1-2006, the petitioner cannot seek the same relief as prayed for in prayer clause 9(A) of the petition. None of the grounds pleaded or urged at the time of hearing does the petition merit acceptance. The petition is accordingly rejected after restoring the same to file. The main petition after being restored to file stands rejected
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