TMI Blog2007 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 (in short the 'Act') dated 8th May, 2006, and the order passed in review application dated 12.10.2006. The High Court held that it had no jurisdiction to deal with the matter as the original order was passed by Adjudicating authority at Mumbai and the appellate order was passed at Delhi by the Customs, Excise and Service Tax Appellate Tribunal (in short 'CESTAT'). Reference was made to the decision of this Court in Kusum Ingots Alloys Ltd. V. Union of India and Anr. [2004 (6) SCC 254]. 3. In support of the appeal, learned counsel for the appellant submitted that the judgment in Kusum Ingots (supra) is in favour of the appellant and on misreading of the decision the appeal has been dismissed. Learned Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument would contend that the situs of framing law or rule would give jurisdiction to the Delhi High Court and in support of the said contention relied upon the decisions of this Court in Nasiruddin v. STAT [1975 (2) SCC 671], and U.P. Rashtriya Chini Mill Adhikari Parishad v. State of U.P. [1995 (4) SCC 738]. So far as the decision of this Court in Nasiruddin's case (supra) is concerned, it is not an authority for the proposition that the situs of legislature of a State or the authority in power to make subordinate legislation or issue a notification would confer power or jurisdiction on the High Court or a Bench of the High Court to entertain a petition under Article 226 of the Constitution. In fact, this Court while cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of action arising within the jurisdiction of the court. Similarly, if the cause of action can be said to have arisen part within specified areas in Oudh and part outside the specified Oudh areas, the litigant will have the choice to institute proceedings either at Allahabad or Lucknow. The court will find out in each case whether the jurisdiction of the court is rightly attracted by the alleged cause of action." 8. The said decision is an authority for the proposition that the place from where an appellate order or a revisional order is passed may give rise to a part of cause of action although the original order was at a place outside the said area. When a part of the cause of action arises within one or the other High Court, it wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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