https://www.taxtmi.com/caselaws?id=40695 Civil court jurisdiction under Section 9 CPC is excluded by clear implication where a taxing statute creates a complete assessment, appeal and revision scheme. In a refund suit concerning excise duty, the real controversy was whether the goods were scoured or bleached and whether duty had been correctly levied under the Central Excises and Salt Act, 1944; that issue fell within the statutory machinery and could be adjudicated by excise authorities. The exception for action taken wholly outside the Act or in breach of fundamental procedural safeguards did not apply because no such breach was alleged. The civil suit was therefore impliedly barred and the refund claim was not maintainable. en-us Wed, 07 Mar 1979 00:00:00 +0530 Thu, 13 May 2010 13:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40695 Civil court jurisdiction under Section 9 CPC is excluded by clear implication where a taxing statute creates a complete assessment, appeal and revision scheme. In a refund suit concerning excise duty, the real controversy was whether the goods were scoured or bleached and whether duty had been correctly levied under the Central Excises and Salt Act, 1944; that issue fell within the statutory machinery and could be adjudicated by excise authorities. The exception for action taken wholly outside the Act or in breach of fundamental procedural safeguards did not apply because no such breach was alleged. The civil suit was therefore impliedly barred and the refund claim was not maintainable. Case-Laws Central Excise Wed, 07 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40695