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2017 (7) TMI 560 - DELHI HIGH COURT

2017 (7) TMI 560 - DELHI HIGH COURT - TMI - Jurisdiction of Court to entertain the appeal - pre-deposit - Held that: - by Ext.P4 letter of adjournment, the petitioner had indicated that he would not be in a position to be represented in the personal hearing on 22.02.2017, and an opportunity was sought for a personal hearing in the month of March 2017. Ext.P5 order passed by the respondent is without reference to the said request for adjournment made by the petitioner. At any rate, I am of the vi .....

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Deepak Anand, Junior Standing Counsel ORDER 1. This is an appeal by the Assessee under Section 35G of the Central Excise Act, 1944 ( CE Act ) directed against the order dated 11th January, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Delhi ( CESTAT ) in Ex. Appeal No. 3575, 3983 of 2010, Ex. Appeal No. 1042 of 2012, Ex. Appeal No. 56758 of 2013 & 56585 of 2013. 2. On 27th March, 2017 while admitting this appeal, the Court framed three questions of law of which Que .....

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ourt did not have territorial jurisdiction to entertain this appeal. The Appellant having its unit at Haridwar, Uttarakhand and two of the orders in the assessment proceedings having been passed by the Commissioner Customs, Excise, Dehradun, Uttarakhand, the Appellant would have to approach the High Court of Uttarakhand with the statutory appeal. 4. As regards the objections of the Respondent that an appeal against the impugned order of the CESTAT is maintainable only before the Supreme Court un .....

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a proper appeal before the High Court of Uttarakhand. 5. On the aforementioned contentions, Mr Deepak Anand, learned counsel for the Respondent, does not join issue and submits that the Court may pass appropriate orders permitting the Appellant to withdraw this appeal with liberty to approach the High Court of Uttarakhand with a properly constituted appeal. 6. Mr. Ganesh next contends that the stay granted by this Court on 27th March, 2017 restraining the Respondent from enforcing the pending de .....

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