TMI Blog2015 (11) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was that the Civil Court did not have the jurisdiction to entertain such a suit which was predicated on two grounds viz. (1) the jurisdiction of Civil Court was impliedly barred under Section 9 of the Code of Civil Procedure inasmuch as the Central Excise Act provides for complete machinery for adjudication of such disputes. (2) The 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. The High Court vide the impugned order dated 23.12.2005 has not decided the aforesaid contentions of the appellant on merits. Instead, it has remanded the case back to the Trial Court with a direction to frame a specific issue on jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969 SC 78], wherein this Court inter alia held as under: 32. Neither of the two cases of Firm of Illuri Subayya(1) or Kamla Mills(2) can be said to run counter to the series of cases earlier noticed. The result of this inquiry into the diverse views expressed in this Court may be stated as follows :- (1) Where the statute gives a finality to the orders of the special tribunals the Civil Courts' jurisdiction must be held to be excluded if there is adequate remedy to do what the Civil Courts would normally do in a suit. Such provision, however, does not exclude those cases where the provisions of the particular Act have not been complied with or the statutory tribunal has not acted in conformity with the fundamental principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icular Act contains no machinery for refund' of tax collected in excess of constitutional limits or illegally collected a suit lies. (6) Questions of the correctness of the assessment apart from its constitutionality are for. the decision of the authorities and a civil suit does not lie if the orders of the authorities are declared to be final or there is an express prohibition in the particular Act. In either case the scheme of the particular Act must be examined because it is a relevant enquiry. (7) An exclusion of the jurisdiction of the Civil Court is not readily to be inferred unless the conditions above set down apply. Section 35(c)(iv) of the Central Excise Act specifically provides that orders passed by the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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