2013 (6) TMI 436 - HC - Central Excise

Maintainability of appeal - Clandestine removal and undervaluation - appeal by revenue against judgment taken in RADHA MADHAV CORPORATION LTD. Versus COMMISSIONER OF C. EX., DAMAN 2013 (6) TMI 395 - CESTAT, AHMEDABAD - Held that - Since the assessee is located in the union territory of Daman reference may be made to Section 36 of the Central Excise Act, 1944 and more particularly clause (b) thereof which defines High Court in relation to the Union Territories of Dadra and Nagar Haveli and Goa, Doman and Diu to mean the High Court at Bombay. Therefore, this Court does not have the jurisdiction to entertain these appeals. Appeals dismissed leaving it open for the revenue to carry the matter before the appropriate Court.

Summary

The Gujarat High Court dismissed the revenue's appeals against a Tribunal order, stating that it does not have jurisdiction to entertain the appeals as the respondent assessee is located in the union territory of Daman. The appeals were dismissed, allowing the revenue to pursue the matter before the appropriate Court.