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2018 (1) TMI 767 - HC - Central ExciseRecovery of Excise duty - extended period of limitation - whether this Court should permit the petitioner to now challenge the Order-in-Original dated 10.01.2014 when the appeal filed against the said order stood dismissed though on a technical ground? - Held that: - it appears due to the impugned proceedings under the Central Excise Act, the petitioner is now faced with proceedings under the Income Tax Act and the Tamil Nadu Value Added Tax Act and the matters are pending at various stages - though the Order-in-Original was passed in the year 2014, the Central Excise Department has not been able to recover a portion of the amount pending disposal of the appeal and the Department have been drawn into the litigation ever since 2014 onwards - with a view to protect the interest of Revenue and also to give an opportunity to the assessee to remedy the breach, this Court is inclined to issue appropriate directions. While rejecting the challenge to the impugned order, direction is issued to the petitioner to pay a sum of ₹ 75 lakhs on or before 16.02.2018 - petition disposed off.
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