Territorial jurisdiction under Section 35G follows the original adjudicating authority, not the Tribunal's situs, in excise appeals.

For appeals under Section 35G of the Central Excise Act arising from Tribunal orders spanning multiple States, territorial jurisdiction is not fixed by the Tribunal's situs. The Supreme Court held that the writ-style cause of action test under Article 226 cannot be mechanically applied to statutory appellate jurisdiction. Instead, the proper High Court is the one having territorial nexus with the original adjudicating authority whose order gave rise to the appeal, avoiding multiple forums and forum shopping. The appeal forum was therefore determined by the location of the authority below, not by the Tribunal's place of sitting.

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Issues: Whether, for an appeal under Section 35G of the Central Excise Act, 1944 arising from an order of the Tribunal functioning over more than one State, the proper High Court is determined by the situs of the Tribunal or by the place where the original adjudicating authority is located and the cause of action arises.

Analysis: The statutory scheme of Sections 35G and 35H contemplates an appeal or reference to "the High Court" in relation to the order under challenge. The Court held that the doctrine of cause of action, which is relevant in writ jurisdiction under Article 226 of the Constitution of India, cannot be mechanically imported to determine appellate jurisdiction under the Central Excise Act. Where a Tribunal exercises jurisdiction over multiple States, permitting the situs of the Tribunal to control appellate forum would create multiple possible fora, inconsistent precedent, and forum shopping. The Court preferred the approach that the High Court having territorial nexus with the authority from whose order the proceedings originated is the appropriate forum.

Conclusion: The territorial jurisdiction of the High Court for an appeal under Section 35G is not governed by the mere situs of the Tribunal; it lies with the High Court having jurisdiction over the authority from whose order the proceedings arose. The issue was decided against the assessee and in favour of Revenue.

Ratio Decidendi: For statutory appeals from Tribunal orders under Section 35G of the Central Excise Act, 1944, territorial jurisdiction is determined by the jurisdiction over the original adjudicating authority, not by the Tribunal's situs, and the writ-style cause of action test is inapplicable.

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