https://www.taxtmi.com/caselaws?id=40619 A statutory bar on suits under the Medicinal and Toilet Preparations (Excise Duties) Act applies only to acts or orders made in good faith and within the Act's scope; levies based on an inapplicable provision or on Drugs Rules considerations fell outside that protection, so civil jurisdiction was not excluded. The special limitation period likewise applied only to acts done under the Act, and did not govern a claim for refund of duty illegally collected outside statutory power. Codopyrin, manufactured to a standard formula in the British Pharmacopoeia, was not a patent or proprietary medicine liable to excise duty on the facts considered. en-us Fri, 23 Feb 1979 00:00:00 +0530 Wed, 12 May 2010 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40619 A statutory bar on suits under the Medicinal and Toilet Preparations (Excise Duties) Act applies only to acts or orders made in good faith and within the Act's scope; levies based on an inapplicable provision or on Drugs Rules considerations fell outside that protection, so civil jurisdiction was not excluded. The special limitation period likewise applied only to acts done under the Act, and did not govern a claim for refund of duty illegally collected outside statutory power. Codopyrin, manufactured to a standard formula in the British Pharmacopoeia, was not a patent or proprietary medicine liable to excise duty on the facts considered. Case-Laws Central Excise Fri, 23 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40619