Jurisdiction under the Central Excise Act barred Gujarat High Court from hearing appeals concerning an assessee in Dadra and Nagar Haveli.

The Gujarat HC held that appeals relating to an assessee located in Dadra and Nagar Haveli were not maintainable before it because Section 36(b)(iii) of the Central Excise Act, 1944 places such matters within the jurisdiction of the Bombay High Court. The statutory jurisdictional scheme was therefore determinative, and the Gujarat High Court lacked competence to entertain the appeals. The appeals were disposed of with liberty to pursue the appropriate remedy before the competent court.

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Issues: Whether the appeals were maintainable before the Gujarat High Court when the respondent assessee was situated in Dadra and Nagar Haveli, having regard to the jurisdictional scheme under the Central Excise Act, 1944.

Analysis: The respondent assessee being located in Dadra and Nagar Haveli attracted the statutory definition of the competent High Court under Section 36(b)(iii) of the Central Excise Act, 1944, which places matters relating to Dadra and Nagar Haveli before the High Court at Bombay. On that basis, the Gujarat High Court lacked competence to entertain the appeals.

Conclusion: The appeals were not maintainable before the Gujarat High Court and were disposed of, with liberty to pursue the appropriate remedy before the competent court.

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