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2018 (6) TMI 1423 - HC - Central ExciseMaintainability of petition - an appeal remedy was available - non compliance of the statutory requirement under Section 35F of the Central Excise Act, 1944 - Held that:- The matter involves a commercial transaction and it is not as if the petitioner was not aware of their rights. A cursory reading of the Order-in-Original dated 27.2.2009, which runs to more than 55 pages, shows that extensive search and seizure operations were conducted in the place of business of the petitioner as well as the residential premises of the partners, statements were recorded, documents were seized and after analyzing the facts, an order came to be passed. There is also a finding to the effect that the petitioner created bogus records. This Court is of the view that the petitioner has not made out any case for exercise of discretion in their favour to maintain such a belated challenge to the Order-in-Original. Such a challenge is not maintainable - petition dismissed.
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