TMI Blog2017 (4) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of limitation and is not available to the petitioner, the challenge which is liable to be raised before alternate forum shall not be examined in exercise of extraordinary under Article 226 of the Constitution - The submission made on behalf of the petitioner for examining the correctness of the orders is not liable to be accepted - petition dismissed - decided against petitioner. - Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the capital goods inputs and input services as permitted in law. The Respondent No.2Additional Commissioner of Central Excise, issued show cause notices to the petitioner making certain demands. By order dated 31.12.2013, the demands were confirmed. Aggrieved thereby, the petitioner preferred appeal to the Commissioner (Appeals) under section 35 of the Central Excise Act raising certain quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable. 4. Counsel appearing of the petitioner submits that although section 35 provides bar on entertaining the appeal presented beyond the prescribed period provided under the Act, in exercise of extraordinary jurisdiction under section 226 of the Constitution of India, this Court can direct the appellate Court to condone the delay and entertain the appeal. 5. The contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The provisions of section 35 are para materia with the aforesaid provisions. As such, it would be impermissible for this court to direct condonation of delay. 6. Placing reliance on the judgment in the matter of Patel Brother Vs. State of Assam and others, reported in (2017) 2 SCC 350, it is contended by the respondents that the legislative intent is to exclude operation of section 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same in exercise of powers under Article 226 of the Constitution of India. It must be noted that if the alternate remedy is barred by virtue of limitation and is not available to the petitioner, the challenge which is liable to be raised before alternate forum shall not be examined in exercise of extraordinary under Article 226 of the Constitution The submission made on behalf of the petitioner fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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