2015 (11) TMI 966

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.... was issued under the provisions of the Central Excise Act. Instead of replying to the said notice, respondent no. 1 filed suit before the City Civil Court, Chennai challenging the validity of the said show cause notice on various grounds. Along with the suit, application under Order XXXIX Rule 1 and 2 of the Code of Civil Procedure,1908 was also filed seeking interim injunction to restrain the Central Excise officials to adjudicate on the aforesaid show cause notice. The said suit was decreed ex-parte vide order dated 09.08.2001 by the Trial Court. Against the said ex-parte decree, the appellant filed revision petition invoking the provisions of Article 227 of the Constitution. The plea of the appellant was that the Civil Court did not hav....

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....notice could not be gone into in a suit filed by the noticee. As rightly pointed out by Mr. Radhakrishnan, various provisions of the Central Excise Act provide for complete machinery for adjudication of such show cause notice. Opportunity was given to respondent no.1 to reply to the said show cause notice. After grant of hearing, the Adjudicating Authority was supposed to pass the order on the show cause notice. There is a provision in challenging such an order by filing appeal. In this scenario, we are of the opinion that the jurisdiction of the Civil Court is clearly barred under Section 9 of the Code of Civil Procedure on the principles laid down by this Court in Dhulabhai vs. State of M.P.[AIR 1969 SC 78], wherein this Court inter alia ....

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....ituted, and whether remedies normally associated with actions in Civil Courts are prescribed by the said statute or not. (3) Challenge to the provisions of the particular Act as ultra vires cannot be brought before Tribunals constituted under that Act. Even the High Court cannot go into that question on a revision or reference from the decision of the Tribunals. (4) When a provision is already declared unconstitutional. or the constitutionality of any provision is to be challenged, a suit is open. A writ of certiorari may include a direction for refund if the claim is clearly within the time prescribed by the Limitation Act but it is not a compulsory remedy to replace a suit. (5) Where the particular Act contains ....