https://www.taxtmi.com/caselaws?id=44036 A fiscal statute that creates rights and liabilities and provides a complete machinery of assessment, refund, appeal and revision excludes civil court jurisdiction over disputes within that scheme. Even if the excise authority is said to have erred or misconstrued the law, that does not by itself confer jurisdiction on a civil court where the authority was competent to decide the issue. Questions on excise liability, removal of goods and application of the rules were therefore for the statutory authorities, and the availability of statutory remedies, with further constitutional review, barred the civil suit. en-us Thu, 27 Sep 1984 00:00:00 +0530 Tue, 22 Jun 2010 16:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44036 A fiscal statute that creates rights and liabilities and provides a complete machinery of assessment, refund, appeal and revision excludes civil court jurisdiction over disputes within that scheme. Even if the excise authority is said to have erred or misconstrued the law, that does not by itself confer jurisdiction on a civil court where the authority was competent to decide the issue. Questions on excise liability, removal of goods and application of the rules were therefore for the statutory authorities, and the availability of statutory remedies, with further constitutional review, barred the civil suit. Case-Laws Central Excise Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44036