Final excise assessment cannot be collaterally challenged in civil suit after statutory and writ remedies are exhausted.

After an excise assessment attained finality through statutory appeal, revision and an unsuccessful writ petition, a separate civil suit could not be used to reopen the levy. The Court treated the challenge as barred by res judicata because the same assessment issues had already been concluded, and the plaint failed to seek setting aside of the assessment, appellate or revisional orders. As those operative orders remained in force, no effective relief could be granted in civil proceedings. The suit was therefore held not maintainable and the assessment left undisturbed.

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Issues: Whether the appellant could maintain a civil suit to challenge the excise assessment after the assessment order had attained finality, and whether the suit was barred by res judicata and the absence of any prayer to set aside the assessment and related orders.

Analysis: The assessment order had been challenged through statutory appeal and revision, and the subsequent writ petition under Article 226 of the Constitution of India was also dismissed. Since that decision was not carried further, the assessment attained finality. A separate civil suit could not be used to reopen the same levy. The plaint also did not seek any relief for setting aside the assessment, appellate, or revisional orders, so no effective relief could be granted while those orders continued to stand.

Conclusion: The suit was barred by res judicata and was not maintainable. The challenge to the levy could not be entertained in civil proceedings, and the issue was decided against the appellant.

Final Conclusion: The appeal failed and the dismissal of the suit was upheld, leaving the excise assessment undisturbed.

Ratio Decidendi: Once an assessment order has attained finality after the exhaustion of statutory and writ remedies, it cannot be collaterally challenged by a separate civil suit, especially where no prayer is made to set aside the operative assessment orders.

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