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SUPREME COURT
SK,J, Another learned Judge, JJ
Electronics Corporation of India Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
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| 1. the full bench was constituted to reconsider prior rulings limiting writ jurisdiction. (Para 1) |
| 2. the petitioner challenges interest orders-in-original after appeals were dismissed for being time-barred. (Para 2 , 3) |
| 3. judicial review remains accessible even when prior appeals were rejected, focusing on procedural fairness. (Para 4 , 5 , 10) |
| 4. the court maintains its discretion to allow review under article 226 despite statutory limitations. (Para 24 , 26) |
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 Art.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
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