https://www.taxtmi.com/caselaws?id=43959 A civil suit challenging excise action was treated as maintainable where the plaint alleged want of jurisdiction, illegality and breach of mandatory procedure, despite the statutory remedy scheme. Non-joinder was not fatal because the Union of India was already before the court and the departmental acts could be adjudicated without adding the issuing officers as parties. On the merits, the notice and consequential order were set aside because there was no material that the assessee had collected anything beyond the invoice price; the department had not applied the governing valuation principle, and the notice was held to suffer from non-application of mind and want of jurisdiction. en-us Mon, 31 Jul 1989 00:00:00 +0530 Tue, 22 Jun 2010 11:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43959 A civil suit challenging excise action was treated as maintainable where the plaint alleged want of jurisdiction, illegality and breach of mandatory procedure, despite the statutory remedy scheme. Non-joinder was not fatal because the Union of India was already before the court and the departmental acts could be adjudicated without adding the issuing officers as parties. On the merits, the notice and consequential order were set aside because there was no material that the assessee had collected anything beyond the invoice price; the department had not applied the governing valuation principle, and the notice was held to suffer from non-application of mind and want of jurisdiction. Case-Laws Central Excise Mon, 31 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43959