TMI Blog2018 (6) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... zed 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. - Writ Petition No.15176 of 2018 & WMP.Nos.18024 & 18025 of 2018 - - - Dated:- 22-6-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.L.Ramani, SC for Ms.D.Veena For the Respondents : Mrs.Hema Muralikrishnan, SSC ORDER Heard Mr.R.L.Ramani, learned Senior Counsel appearing on behalf of the petitioner and Mrs.Hema Muralikrishnan, learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No.619/2010 Mis.Order No.311/ 2010 by filing C.M.A.No.61 of 2015 on the file of this Court raising the following substantial questions of law : 1. Whether the first respondent Tribunal is right in directing the appellant to pre-deposit a sum of ₹ 1 Crore without considering the case of the appellant on merits ? And 2. Whether the first respondent Tribunal is right in rejecting the appellant's application for waiver of pre-deposit without considering 'undue hardship', which is a relevant factor while exercising powers under Section 35F of the Central Excise Act ? 7. Thus, the petitioner not only canvassed the correctness of the order passed by the Tribunal in Stay Order No.70-75/2010 dated 01.2.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Division Bench of this Court as well as the Hon'ble Supreme Court. Therefore, at this distance of time, this Court cannot entertain a challenge to the Order-in-Original dated 27.2.2009. 10. The learned Senior Counsel appearing on behalf of the petitioner refers to the decision of the Hon'ble Full Bench of the High Court of Hyderabad for the States of Telangana and Andhra Pradesh in the case of Electronics Corporation of India Ltd. Vs. Union of India [reported in 2018-TIOL-484-HC-AP-CX-LB]. 11. Even in the said case, the Hon'ble Full Bench held that the High Court, under Article 226 of The Constitution of India, would exercise its discretion judicially on the facts of the individual case and would examine as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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