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2015 (11) TMI 966 - SC - Central ExciseValidity of the show cause notice - Jurisdiction of Civil Court - Section 9 of the Code of Civil Procedure inasmuch as the Central Excise Act provides for complete machinery for adjudication of such disputes - suit filed against the show cause notice was premature and there was no cause of action to file such a suit when the said show cause notice was yet to be adjudicated upon - Held that:- The appellant had simply issued the show cause notice to respondent no. 1. This notice has been issued under the provisions of Central Excise Act. The validity of such a show cause notice could not be gone into in a suit filed by the noticee. As rightly pointed out by Mr. Radhakrishnan, various provisions of the Central Excise Act provide for complete machinery for adjudication of such show cause notice. Opportunity was given to respondent no.1 to reply to the said show cause notice. After grant of hearing, the Adjudicating Authority was supposed to pass the order on the show cause notice. There is a provision in challenging such an order by filing appeal. In this scenario, we are of the opinion that the jurisdiction of the Civil Court is clearly barred under Section 9 of the Code of Civil Procedure on the principles laid down by this Court in Dhulabhai vs. State of M.P.[1968 (4) TMI 64 - SUPREME COURT OF INDIA] - Even otherwise, when the matter was still at the show cause notice stage and no adverse order has been passed against respondent no. 1, there was no cause of action to file such a suit. We, thus, set aside the impugned order of the High Court - Decided in favour of Revenue.
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