https://www.taxtmi.com/caselaws?id=166894 Where a statute creates liability and provides a complete adjudicatory and appellate scheme, civil court jurisdiction is excluded by necessary implication except for limited inquiry into competence, statutory preconditions, procedure, reasonable opportunity and jurisdictional legality. Disclosure of the relied-upon statement through the notice and reply stage, without any request for cross-examination, was treated as sufficient compliance with natural justice, so non-examination of that witness did not by itself vitiate the adjudication. The civil court could not reappreciate the merits of the penalty order or sit in appeal over the statutory finding. en-us Thu, 17 Nov 1983 00:00:00 +0530 Tue, 11 Nov 2014 14:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166894 Where a statute creates liability and provides a complete adjudicatory and appellate scheme, civil court jurisdiction is excluded by necessary implication except for limited inquiry into competence, statutory preconditions, procedure, reasonable opportunity and jurisdictional legality. Disclosure of the relied-upon statement through the notice and reply stage, without any request for cross-examination, was treated as sufficient compliance with natural justice, so non-examination of that witness did not by itself vitiate the adjudication. The civil court could not reappreciate the merits of the penalty order or sit in appeal over the statutory finding. Case-Laws Central Excise Thu, 17 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166894