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Father Expected To Be Protector, Turned Out To Be Source Of Suffering: Madras High Court Upholds POCSO Conviction https://www.verdictum.in/court-updates/high-courts/madras-high-court/xyz-v-the-state-madras-high-court-pocso-act-life-imprisonment-accused-father-1597865 *Follow India’s No.1 Free Legal News Website To Get All Judgements Of The Supreme Court & Other Legal Updates:-* https://www.verdictum.in/social-media
by Sekar Reporter · Published November 13, 2025
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Meta AI: The Madras High Court has upheld the CESTAT’s rejection of a limitation plea raised by Modern Engineering & Plastics Pvt Ltd (MEPP) under Section 11A of the Central Excise Act. The appellant, engaged in fabrication, was issued a Show Cause Notice in 2000 for allegedly floating shadow units to evade excise duty. The court noted that the limitation plea was raised for the first time before the Tribunal without supporting facts. Since the issue involved a mixed question of law and fact, and necessary factual material was lacking, the Tribunal was justified in rejecting the plea. The court concluded that the extended limitation period was correctly invoked, and the appeal was dismissed [1]. Key points: – MEPP allegedly floated shadow units to evade excise duty (1995-96) – Limitation plea raised for the first time before CESTAT without facts – Madras HC upheld CESTAT’s rejection of the plea – Appeal dismissed, with no order as to costs https://www.sekarreporter.com/meta-ai-the-madras-high-court-has-upheld-the-cestats-rejection-of-a-limitation-plea-raised-by-modern-engineering-plastics-pvt-ltd-mepp-under-section-11a-of-the-central-excise-act-the-appellant/
by Sekar Reporter · Published January 14, 2026