Kissan Petro Oils Pvt Ltd vs Commissioner Central Excise ...
2021 Latest Caselaw 6652 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 48
 

 
Case :- WRIT TAX No. - 329 of 2021
 

 
Petitioner :- Kissan Petro Oils Pvt Ltd
 
Respondent :- Commissioner Central Excise Commissionerate And 3 Others
 
Counsel for Petitioner :- Suyash Agarwal
 
Counsel for Respondent :- Dhananjay Awasthi
 

 
Hon'ble Munishwar Nath Bhandari,J.

Hon'ble Ajai Tyagi,J.

This writ petition has been filed mainly to challenge the attachment order dated 22.03.2021. The facts narrated by counsel for the petitioner shows that an adjudication order was passed earlier on 19.12.2017. The order dated 19.12.2017 is admittedly appealable and no appeal against the said order was filed. It is mainly on the ground that period of limitation to maintain appeal has expired.

Counsel for the petitioner at this stage submits that even after the adjudication order, the respondents have issued second show cause notice not permissible under law and adjudication order has been passed thereupon also. The fact however admitted by learned counsel is that such orders are appealable and no appeal therefore has been filed. In absence of a challenge to the adjudication order by an appeal, the attachment order in consequence thereof cannot be challenged. The foundation of the attachment order is adjudication order thereby the writ petition to challenge the attachment order would not be maintainable in absence of challenge to the adjudication order by maintaining the appeal. It has been admitted by learned counsel that pursuant to the judgment of the Apex Court in the case of 'Harshad Chiman Lal Modi vs. DLF Universal Ltd. & Anr.' 2005 (5) SCC 791, there is no power to even condone the delay.

In view of the above, even the excuse taken by the petitioner that an appeal was not maintainable due to expiry of limitation cannot help him in any manner. Default of the party cannot be to his benefit and accordingly we do not find any reason to cause interference in the attachment order dated 22.03.2021. The show cause notice has already been adjudicated and in absence of an appeal thereof, the prayer made in this writ petition cannot be granted.

Writ petition is accordingly dismissed.

Order Date :- 24.6.2021/Madhurima