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TMI Blog2018 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... its of the Bombay High Court - it is this Court alone which can be approached by the Revenue or it is the West Zonal Bench of CESTAT at Mumbai alone, which would be able to deal with the appeal remanded to CESTAT. Appeal allowed. - Central Excise Appeal No. 2 of 2017 - - - Dated:- 2-4-2018 - S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. Mr. Vishwajeet P. Sawant a/w. Mr.Prabhakar M. Jadhav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rritory of Dadra Nagar Haveli. In view of clause (b) of Section 36 of the Central Excise Act, 1944, which contains definition of the term High Court in relation to Union Territory of Daman Diu and Dadra Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, this Tax Appeal is not maintainable before the Gujarat High Court nad Gujarat High Court does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty for the period January 1997 to September 2000. Hence, going by the said logic and plea of time bar, the demand for interest is also not sustainable, according to Mr. Sawant. 4. Mr. Bangur submits that a very strange position emerges on account of the fact that this order of the Tribunal was challenged by the Revenue as well. It was challenged in the High Court of Gujarat at Ahmedabad. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be able to deal with the appeal remanded to CESTAT. Prima facie, we find merit in the objection of Mr. Sawant, but, Mr. Bangur has no instructions. 5. Let Mr.Bangur take instructions as to whether the pending Appeal before the CESTAT, West Zonal Bench at Ahmedabad, can be brought for decision before the Mumbai Bench of the CESTAT. This Appeal, in any event, would not survive, because the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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