2015 (12) TMI 869 - HC - Central Excise

Maintainability of appeal - Jurisdiction of court - Held that - respondent assessee is situated at Silvassa. Therefore, in view of the provisions of section 36(b) of the Central Excise Act, 1944 it is the Bombay High Court, which would have jurisdiction to entertain the appeal against the impugned order and not this High Court. - Decided against Revenue.

Summary

The Gujarat High Court directed the appellant to present the appeal before the Bombay High Court due to jurisdictional reasons. The appeal was disposed of by the Gujarat High Court accordingly.