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xxiv EXCISE LAW TIMES [ Vol. 372
apportioned and recovered as reimbursement, such charges are not liable
to Service Tax — Manipal Universal Learning Pvt. Ltd. v. Commr. of C. Ex., Mangalore
(Tri. - Bang.) ...................................... 408
Waiver of SCN, scope of - See under ADJUDICATION ............... 380
Wilfull intent of customs duty evasion established, extended period for past
imported consignments sustainable - See under DEMAND ........... 417
Writ jurisdiction - Adjudication - Jurisdictional error committed by
Adjudicating authority - Appeal before Tribunal against Commissioner
(Appeals) order withdrawn without any liberty to approach any other
forum as he had declined to entertain appeal on merits for the reason that
the same filed beyond period of limitation - HELD : Right to approach
constitutional Court under Article 226 of Constitution of India or under
Article 32 ibid does not require permission or liberty of any other forum -
Qualitatively, authority exercised under Article 226 ibid not akin to
appellate authority - As long as, it is demonstrated that quasi-judicial
order questioned in jurisdiction on account of breach of principles of
natural justice or in erroneous exercise of jurisdiction or the like, writ
petition can be entertained, though constitutional Court always has
discretion to not grant any relief on other grounds which are required to
be recorded - In instant case jurisdictional error may have been
committed by adjudicating authority - Petitioner did not get chance to
address issue on merits on account of petitioner’s delay in filing appeal -
Since jurisdictional error amenable to correction within scope of judicial
review exercised in extraordinary jurisdiction under Article 226 ibid,
there is no impediment in receiving petition or adjudicating on such
aspect notwithstanding appeal from order of adjudicating authority not
being entertained on the ground of limitation or appeal before Tribunal
withdrawn since Commissioner (Appeals) had only acted within bounds
of his authority - Impugned order set aside - Article 226 of Constitution
of India — Kesoram Spun Pipes and Foundries Ltd. v. Commr. of Central Excise (Cal.) ..... 309
— Availability of alternate remedy - Refund of Terminal Excise Duty when
sanctioned by DGFT, proper authority is DGFT who can initiate
proceedings against the petitioners for violation of exemption notification
and Advance Authorization Licence - As such, initiation of proceedings
by the Customs is nothing but an exercise of power in excess of
jurisdiction - Customs Department having exercised power in excess of
jurisdiction, then, this Court can exercise its extraordinary writ
jurisdiction under Article 226 of the Constitution of India — Rajhans Impex
Pvt. Ltd. v. Union of India (Guj.) ............................. 346
Yarn - Classification of Polypropylene Multi-Filament Yarn - See under
POLYPROPYLENE MULTI-FILAMENT YARN (PPMF) ............ 388
Yeast - Classification of inactive dried yeast - See under ENZYMES ........ 458

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