UNION OF INDIA Vs. GOKULCHAND AND SONS

JUDGEMENT

(1.) Being aggrieved by the order dated 21-7-2003 passed in MJC No. 31/ 2003 by District Judge, Ujjain, whereby the application filed by the petitioner for review of judgment and decree dated 31-1-2003 passed by District Judge, Ujjain in Civil Suit No. 1-B/2000 was allowed, the present revision has been filed.

(2.) Short facts of the case are that respondents filed the suit for declaration and injunction towards illegal recovery cf Central Excise Duty on the goods sold against the petitioner. The suit was opposed by the present petitioners on various grounds, including on the ground that the matter relates to recovery of excise under the provisions of Central Excises and Salt Act, 1944, Hence, in view of S. 11-B(5). the Civil Court is having no jurisdiction. It was prayed that suit be dismissed. Learned Court below framed the issues and vide judgment and decree dated 21-7-2003 dismissed the suit on account of want of jurisdiction. Thereafter on 31-1-2003 an application for review was filed under S. 161, C.P.C. for recalling of judgment and decree, which was numbered as 31/2003 MJC and was allowed vide order dated 31-7-2003, against which the present revision is filed.

(3.) Learned counsel for the petitioner submits that S. 11-B(5) of the Central Excises and Salt Act, 1944 reads as under :-