High Court upholds dismissal of Writ Petition on Excise Duty, directs statutory appeal to Commissioner (Appeals)

The High Court affirmed the Single Judge's dismissal of the Writ Petition challenging the Excise Duty on Sign Boards, directing the appellant to pursue a statutory appeal before the Commissioner (Appeals) to address all issues, including territorial jurisdiction. The Court rejected the Writ Appeal as belated but allowed the appellant to file a statutory appeal within six weeks, emphasizing the need for a comprehensive decision by the Appellate Authority.

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Issues:
1. Dismissal of Writ Petition by Single Judge
2. Lack of territorial jurisdiction of Adjudicating Authority
3. Exigibility of Excise Duty on Sign Boards
4. Relegation to alternative remedy of statutory appeal
5. Delay in filing Writ Appeal

Analysis:

1. The Intra Court Appeal was filed against the order passed by the Single Judge dismissing the Writ Petition challenging the demand of Excise Duty on printing of Signages. The Single Judge directed the appellant to file a regular appeal before the Commissioner (Appeals) without expressing any view on the merits of the case.

2. The appellant raised concerns about the lack of territorial jurisdiction of the Adjudicating Authority to pass the order due to the supply of Sign Boards outside its jurisdiction. The appellant argued that the jurisdiction issue should have been considered in the Writ Petition itself, instead of being relegated to the statutory appeal process.

3. The main contention revolved around the exigibility of Excise Duty on the Sign Boards supplied to various customers. The Adjudicating Authority had addressed only the issue of Excise Duty, while the jurisdiction matter was left unaddressed.

4. The Court declined to entertain the Writ Appeal, stating that the Single Judge was correct in directing the appellant to pursue the statutory appeal route. The Court emphasized that all issues, including territorial jurisdiction, can be raised before the Appellate Authority for a comprehensive decision.

5. Notably, the Writ Appeal was filed seven months after the Single Judge's order, which was considered belated. The Court dismissed the Writ Appeal but allowed the appellant to file a statutory appeal within six weeks from the judgment date, with no objection to the limitation, subject to other usual conditions.

In conclusion, the High Court upheld the Single Judge's decision to dismiss the Writ Petition and advised the appellant to seek redress through the statutory appeal process, addressing all raised issues, including territorial jurisdiction, before the Appellate Authority within the specified timeframe.

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