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TMI Blog2014 (6) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... - 14-2-2012 - Sanjiv Khanna and R.V. Easwar, JJ. Shri Rahul Kaushik, Advocate, for the Petitioner. ORDER The Order-in-Original dated 28-8-2002 is passed by the Assistant Commissioner of Central Excise, Pondicherry. The appellate order has been passed by Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The cause title indicates that the respondent is operating and is situated in Pondicherry. 3. Ld. counsel for the appellant, the Commissioner of Central Excise and Service Tax, (LTU), New Delhi was asked, why the present appeal under Section 35G of the Central Excise Act, 1944 has been preferred in Delhi. It may be noted that in the appeal itself it is not indicate and state why the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench held that the court to which reference should be made would be the court having jurisdiction over the territory in which the office of ITO was situated. 11. Recently the same principle has been followed by this Court in Suresh Desai Associates v. CIT. In this judgment, the Division Bench has assigned yet another reason why the High Court of that State wherefrom the matter arises would only be competent to hear the reference. A decision of one High Court is a binding authority within its territorial jurisdiction; but it is not a binding precedent for another High Court or tribunal outside its territorial jurisdiction. The Division Bench has held as under : (ITR p. 917 F-H) On account of the above-said doctrine of preced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file the appeal before one or the other High Court, the decision of the High Court shall be binding only on the authorities which are within its jurisdiction. It will only be of persuasive value on the authorities functioning under a different jurisdiction. If the binding authority of a High Court does not extend beyond its territorial jurisdiction and the decision of one High Court would not be a binding precedent for other High Courts or courts or tribunals outside its territorial jurisdiction, some sort of judicial anarchy shall come into play. An assessee, affected by an order of assessment made at Bombay, may invoke the jurisdiction of the Allahabad High Court to take advantage of the law laid down by it and which might suit him and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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