RAMESH RANGANATHAN, V.RAMASUBRAMANIAN, SANJAY KUMAR
Electronics Corporation of India Limited – Appellant
Versus
Union of India represented by Secretary, Revenue – Respondent
Sanjay Kumar, J.
1. The reference made by a Division Bench comprising one of us, SK,J, and another learned Judge, vide order dated 04.08.2017 in these writ petitions, led to the constitution of this Full Bench. The question raised before us is whether the decisions of this Court in M/s. RESOLUTE ELECTRONICS PVT. LTD. V/s. UNION OF INDIA, 2015 (319) ELT 51 (AP) and STAR ENTERPRISES V/s. JOINT COMMISSIONER, GUNTUR, 2016 (41) S.T.R. 20 (A.P.)require reconsideration. By these decisions, a Division Bench of this Court had held that a writ petition under Article 226 of the Constitution would not lie against an Order-in-Original passed under the Central Excise Act, 1944 (for brevity, the Act of 1944), once the statutory remedy of appeal against the said order stood foreclosed by the law of limitation.
2. In the cases on hand, Electronics Corporation of India Limited, the writ petitioner, was visited with two Orders-in-Original dated 21.10.2014 passed by the Assistant Commissioner of Customs and Central Excise, Hyderabad, holding it liable to pay interest under Section 11AA of the Act of 1944. These orders are sought to be challenged in the present writ petitions. W.P.No.9482 of 2017
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