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2016 (11) TMI 790 - DELHI HIGH COURTPre-deposit - Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Held that: - As far as the present appeal is concerned, the learned counsel for the Appellant is unable to convince the Court why the Appellant, which is located in Bhilai in Chhattisgarh, and with the order in adjudication having been passed by the Respondent i.e. the Commissioner Service Tax at Raipur in Chhattisgarh, is precluded from filing an appeal before the High Court at Chhattisgarh against the order of the CESTAT. - Consequently, the Court declines to exercise its jurisdiction to entertain the present appeal. The Appellant is at liberty to approach the appropriate Court to avail the remedy available to it in accordance with law. Appeal not maintainable and is disposed off.
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