https://www.taxtmi.com/caselaws?id=44118 The Civil Court lacked jurisdiction to decide the suit due to the provisions of Section 11B(4) and (5) of the Central Excises and Salt Act, 1944. The court dismissed the suit, allowing an appeal for the plaintiff to file before the Assistant Collector of Central Excise (Appeals) within one month. The refund of the amount paid by the Department to the plaintiff was made subject to the appeal's outcome, with no cost orders issued. en-us Fri, 05 May 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44118 The Civil Court lacked jurisdiction to decide the suit due to the provisions of Section 11B(4) and (5) of the Central Excises and Salt Act, 1944. The court dismissed the suit, allowing an appeal for the plaintiff to file before the Assistant Collector of Central Excise (Appeals) within one month. The refund of the amount paid by the Department to the plaintiff was made subject to the appeal's outcome, with no cost orders issued. Case-Laws Central Excise Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44118