2001 (2) TMI 140

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....um strips. On 4-3-1975 the Assistant Collector, Central Excise, assessed the excise duty on the commodity manufactured by the appellant under Entry 27(b) of the Schedule. Aggrieved, the appellant preferred an appeal before the appellate authority challenging the assessment order passed by the Collector. The said appeal was dismissed on the ground of delay. The appellant, thereafter, carried the ma....

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....n before the Court of Sub-Judge, Irinjalakuda. The Court took the view that it has no jurisdiction, therefore, the Court returned the plaint and the same was filed by the appellant before the Court of Sub-Judge, Parur. The trial Court was of the view that the levy was illegal. However, the suit was dismissed as barred by time. The appellant thereafter filed a first appeal before the High Court whi....

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....ed finality. The assessment order having attained finality, the levy could not have been challenged by means of a separate suit in the Civil Court. Yet there is another ground on which the suit ought to have been dismissed. We have seen the plaint and find that the assessment order was not challenged in the plaint. It is true that in narration of the fact, the orders of assessing officer, the appe....