https://www.taxtmi.com/caselaws?id=46027 After an excise assessment attained finality through statutory appeal, revision and an unsuccessful writ petition, a separate civil suit could not be used to reopen the levy. The Court treated the challenge as barred by res judicata because the same assessment issues had already been concluded, and the plaint failed to seek setting aside of the assessment, appellate or revisional orders. As those operative orders remained in force, no effective relief could be granted in civil proceedings. The suit was therefore held not maintainable and the assessment left undisturbed. en-us Wed, 21 Feb 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46027 After an excise assessment attained finality through statutory appeal, revision and an unsuccessful writ petition, a separate civil suit could not be used to reopen the levy. The Court treated the challenge as barred by res judicata because the same assessment issues had already been concluded, and the plaint failed to seek setting aside of the assessment, appellate or revisional orders. As those operative orders remained in force, no effective relief could be granted in civil proceedings. The suit was therefore held not maintainable and the assessment left undisturbed. Case-Laws Central Excise Wed, 21 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46027