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2015 (8) TMI 1175 - BOMBAY HIGH COURT

2015 (8) TMI 1175 - BOMBAY HIGH COURT - 2015 (320) E.L.T. 759 (Bom.) - Demand of duty, interest and penalty - Condonation of delay - Tribunal as well as Supreme Court declined to condone the delay - Held that:- The challenge having failed right up to the Hon’ble Supreme Court because the proceedings were belated - Mr. Motwani’s, arguments overlooked the fact that an order which is erroneous, cannot be claimed to be a nullity. The difference between these two concepts have been noted long back. W .....

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ndent. ORDER This Writ Petition under Article 226 of the Constitution of India is directed against the recovery notice which has been issued by the Range Superintendent to the petitioner. The recovery notice demands from the petitioner outstanding duty amount of ₹ 44,95,238/- with interest and penalty. This arises out of an order passed way back on 30th May, 2003. This order was unsuccessfully challenged before the Tribunal. The appeal of the petitioner admittedly was barred by limitation .....

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book). 3. Mr. Motwani would submit that the demand itself could not have been raised. The show cause notice was based on a Rule which was later on removed from the statute book and without any saving clause. Even the substantive provision enabling making of a Rule was deleted from the statue book. Thus, the show cause notice was ex facie without jurisdiction and the order in pursuance thereof is null and void-ab-initio. Therefore, this demand notice should be set aside. 4. Further, pr .....

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