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2019 (9) TMI 1203 - AT - Service TaxTerritorial Jurisdiction of tribunal - assessee is situated in Gurgaon - order was passed by the Commissioner of Service Tax at Gurgaon - appeal lies before Delhi bench of tribunal or Chandigarh bench of tribunal - HELD THAT:- In Ambica Industries [2007 (5) TMI 21 - SUPREME COURT], on which reliance has been placed by learned Counsel for the Appellant, the issue was regarding determination of the High Court before which Appeals would lie under Section 35G (1) of the Central Excise Act, 1944. The Appellant carried business at Lucknow and the matter was ultimately decided by the Tribunal at New Delhi since the Tribunal at New Delhi exercised jurisdiction in respect of cases arising within the territorial limits of Uttar Pradesh, National Territory of Delhi and the States of Maharashtra. In the present case, it is not in dispute that the Appellant is situated in Gurgaon and the impugned order was passed by the Commissioner of Service Tax at Gurgaon. The aforesaid decision of the Supreme Court in Ambica Industries cannot be pressed by the Appellant to contend that the Principal Bench of the Tribunal at New Delhi would have jurisdiction to hear the appeal. The jurisdiction to hear the appeal would lie with the Regional Bench of the Tribunal at Chandigarh. The records of the appeal shall, therefore, be sent to the Regional Bench of the Tribunal at Chandigarh.
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