https://www.taxtmi.com/caselaws?id=165548 Civil jurisdiction is not excluded merely because the Central Excises and Salt Act provides appellate and revisional remedies; where refund suits allege that excise duty was collected without authority of law, sections 35, 36 and 40 do not by necessary implication bar a civil court under section 9 CPC. Section 40 protects officers for acts done in good faith, but does not shield allegedly illegal or ultra vires collection from challenge. Amendments to the plaints may be allowed when they are needed to align the pleadings with later refund orders and to enable proper adjudication. The civil court's jurisdiction remains available unless exclusion is express or necessarily implied. en-us Fri, 21 Dec 1973 00:00:00 +0530 Fri, 01 Aug 2014 10:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165548 Civil jurisdiction is not excluded merely because the Central Excises and Salt Act provides appellate and revisional remedies; where refund suits allege that excise duty was collected without authority of law, sections 35, 36 and 40 do not by necessary implication bar a civil court under section 9 CPC. Section 40 protects officers for acts done in good faith, but does not shield allegedly illegal or ultra vires collection from challenge. Amendments to the plaints may be allowed when they are needed to align the pleadings with later refund orders and to enable proper adjudication. The civil court's jurisdiction remains available unless exclusion is express or necessarily implied. Case-Laws Central Excise Fri, 21 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165548