COLLECTORATE OF CENTRAL EXCISE, KARACHI versus SYED MUZAKKAR HUSSAIN AND ANOTHER
Section 40 Central Excise Rules, 1944, R10 Civil Procedure Code (V of 1908), Section 9 suit, application to retain jurisdiction of the civil court, even where by declaration and constitutional suit for permanent injunction The ban was issued to challenge the notice issued by the authority to submit excise duty in respect of the excused services which the High Court (Single Judge) filed by the authority against the decision to impose a person. Ordered to file an appeal. / The authority was unable to maintain the matter because the jurisdiction of the court was banned under section 40 of the Central Excise Act, 1944, and secondly, even if the plaintiff was sued by notice. Was still under treatment. The Central Excise Act of 1944 itself could not be questioned by classification and litigation. The plaintiff's argument was that without notice on his face the jurisdiction was issued with serious ambitions and as such After the expiry of the period provided for the issuance of the notice, this bar under section 40 of the Central Excise Act, 1944, was not particularly attracted because no order was passed. No assessment, revenue or recovery was paid to any duty. Section 40 of the law provided that any civil court order to set aside or amend any order sanctioned for the receipt, receipt or receipt of any duty under the Act The case could not be brought. A person approved under the Act
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