WP(C) 4560/2011 BEFORE THE HON’BLE MR. JUSTICE B.P. KATAKEY Heard Mr. O.P. Bhati, learned counsel for the petitioner and Mr. B. Sharma, lear ned counsel appearing for the respondents. The petitioner, by the present petition has challenged the show cause notice dat ed 20th December, 2007 and the order of adjudication dated 31st December, 2009, apart from the subsequent notice dated 15th February, 2011 issued by the authori ty contending that the show cause notice dated 20th December, 2007 was issued wi thout jurisdiction. It is also the contention of the petitioner that the adjudi cation order dated 31st December, 2009 also suffers from various illegalities. The petitioner having received the show cause notice dated 20th December, 2007 p articipated in the proceeding, which culminated in passing of the adjudication o rder dated 31st December, 2009. The petitioner, however, did not prefer any app eal though an appeal lies under the provisions of Finance Act, 1994 and instead has filed the present writ petition after expiry of almost 4 (four) years from t he date of the show cause notice and 2 (two) years from the date of the adjudica tion order passed. According to the petitioner, the appeal was not filed as the y were advised that there were good grounds for filing the writ petition challen ging the aforesaid notice as well as the adjudication order but they could not d o so, as one of the partners of the petitioner was busy in personal matters for about 1 (one) year 8 (eight) months. Such a plea taken by the petitioner is not acceptable. Moreover, the petitioner having participated in the proceeding purs uant to the show cause notice dated 20th December, 2007 and the order of adjudic ation having been passed on 31st December, 2009, the petitioner ought to have pr eferred the appeal, which they did not do and instead sought to challenge the sa id order in the present proceeding, that too after expiry of about 2 (two) years . That being the position, the writ petition is not entertained and hence dismisse d. No costs.