Court upholds jurisdiction under Article 227, deems Civil Revision Petitions maintainable.

The Court found the Civil Revision Petitions maintainable, ruling that the statutory remedy for appealable orders under the Central Excise Act excludes Civil Court jurisdiction. The Court exercised jurisdiction under Article 227 of the Constitution of India to uphold proper administration of justice and prevent circumvention of the established dispute resolution mechanism. As a result, all three Civil Revision Petitions were allowed without costs awarded.

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Issues:
Challenge to the issuance of suit summons in three original suits based on appealable assessment orders under the Central Excise Act, 1944.

Analysis:
The Civil Revision Petitions challenge the issuance of suit summons in three original suits concerning appealable assessment orders under the Central Excise Act, 1944. The respondents filed civil suits seeking declarations for exemption from Excise Duty and nullity of the Assessment Orders, instead of appealing the said orders. The petitioners argue that the civil suits are barred by law, citing judgments that imply a bar on filing civil suits when detailed provisions for appeal exist under the Central Excise Act. The respondents counter by suggesting the petitioners should have filed an Interlocutory Application under Order 7 Rule 11(d) C.P.C. to reject the plaint. They also reference Section 40 of the Central Excise Act, highlighting the need for notice before proceeding against the Central Government or its officers.

The main issue revolves around whether the jurisdiction of the Civil Court is expressly or impliedly barred. The Court observes no express bar in the Central Excise Act and refers to the principles laid down by the Supreme Court to determine jurisdiction under Section 9 of C.P.C. The Court emphasizes that when a specific statutory remedy is provided, especially in a tax statute, the Civil Court's jurisdiction is excluded to prevent circumvention of the statutory mechanism for dispute resolution. The Court cites authoritative judgments to support the view that the Assessment Orders being appealable preclude the exercise of jurisdiction by a Civil Court.

In conclusion, the Court finds that the Civil Revision Petitions are maintainable, as the statutory remedy provided under the Central Excise Act for appealable orders excludes the jurisdiction of the Civil Court. The Court exercises jurisdiction under Article 227 of the Constitution of India to ensure proper administration of justice and prevent circumvention of the established dispute resolution mechanism under the tax statute. Consequently, all three Civil Revision Petitions are allowed, and no costs are awarded.

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