JUDGMENT :

A.P.THAKER, J.

1. This first appeal has been preferred by the original defendants against the judgment and decree passed by the learned Civil Judge, Senior Division, Anand, dated 31.12.1997 in Special Civil Suit No.67 of 1989 (Old Civil Suit no.68 of 1982).

2. By the impugned judgment and decree, the Trial Court has held that the show cause notice issued by the defendants to the plaintiff is illegal and time barred and has also passed monitory decree to the tune of Rs.9,33,378.37/- along with interest @ 6% from the date of suit i.e. from 16.03.1982 with the cost of the suit.

3. The appellants are defendants and the respondent is the plaintiff before the Trial Court. For the brevity and convenience, the parties are referred to in this judgment as per the status assigned to them before the Trial Court.

4. It is contended by the defendants that the CENTRAL EXCISES AND SALT ACT , 1944 (hereinafter referred to as “the Act”)is self contained code and no civil suit is maintainable and no decree could have been passed against the defendants-appellants. It is also averred that th