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2015 (12) TMI 259 - HC - Central ExciseJurisdiction of court - Territorial jurisdiction - whether this court has the jurisdiction to entertain and decide the appeal preferred by the respondent against the order passed by the Tribunal in a case where the assessee whose manufacturing unit from which the dispute arises is situated at Silvassa in the Union Territory of Dadra and Nagar Haveli, and where the Order-in-Original had been passed by the Commissioner of Central Excise and Customs, Vapi and the appeal against the said order has been decided by the Tribunal at Ahmedabad - Held that:- manufacturing unit of the respondent assessee in relation to which the dispute arises, is situated at Silvassa within the jurisdiction of the central excise authorities who are located at Silvassa namely, the Deputy Commissioner/Assistant Commissioner, Central Excise and Service Tax, Silvassa and the Superintendent, Central Excise and Service Tax at Silvassa. For administrative purposes, the Central Excise authorities who are situated at Silvassa have been conferred jurisdiction to decide cases upto a particular pecuniary limit and beyond such limit such jurisdiction has been conferred on the Commissioner of Central Excise and Customs, Vapi. The present case being beyond the pecuniary limits of the authorities situated at Silvassa, it is the Commissioner of Customs, Vapi, who has exercised jurisdiction and issued the show-cause notice and has adjudicated the same. Nonetheless, insofar as the respondent assessee is concerned, it falls within the jurisdiction of the central excise authorities at Silvassa. In the opinion of this court, the mere fact that the Commissioner of Central Excise and Customs, Vapi also exercises jurisdiction over the Union Territory of Dadra and Nagar Haveli would not mean that the matter ceases to relate to the Union Territory of Dadra and Nagar Haveli. Since the matter arises in relation to the Union Territory of Dadra Nagar and Haveli, under the provisions of section 35G(1) read with section 36(b)(iii) of the Act, it is the High Court at Bombay which would be the High Court having jurisdiction to entertain and decide an appeal against the order passed by the Tribunal. - Decided in favour of revenue.
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