High Court Declines Jurisdiction over CESTAT Appeal based on Appellant's Location

The High Court declined jurisdiction to entertain an appeal against a CESTAT order, emphasizing the appellant's location in Chhattisgarh did not preclude filing in the High Court at Chhattisgarh. The appellant cited relevant decisions supporting High Court jurisdiction, but the Court maintained it was not the appropriate forum. The appellant was directed to seek relief in the appropriate court as per the law, leading to the dismissal of the appeal and application.

---

---

Issues:
Jurisdiction of High Court to entertain appeal against CESTAT order.

Analysis:
The appeal was filed by the Assessee under Section 35G of the Central Excise Act, 1944 against an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The Appellant was required to pay a pre-deposit of Rs. 40 lakhs within a specified period failing which the appeal would be dismissed. The appeal was directed against an order of the Commissioner, Central Excise and Service Tax, Bhilai, Chhattisgarh.

During the hearing, the Court questioned the maintainability of the appeal since both parties were located in Chhattisgarh. The Appellant sought time to establish the maintainability. Subsequently, the Court referred to relevant decisions, including one by the Supreme Court in Canon Steels P. Ltd. v. Commissioner of Customs and another in Ambica Industries v. Commissioner of Central Excise. The Respondent sought time for further research on the issue.

The Appellant later relied on a decision by a five-Judges Bench of the Court in Sterling Agro Industries Ltd. v. Union of India, emphasizing the jurisdiction of the High Court in such matters. The Court noted that the Appellant, being located in Bhilai, Chhattisgarh, and the order being passed by the Commissioner Service Tax at Raipur, Chhattisgarh, did not preclude the Appellant from filing the appeal in the High Court at Chhattisgarh against the CESTAT order.

Ultimately, the Court declined to exercise its jurisdiction to entertain the appeal, allowing the Appellant to approach the appropriate Court for relief as per the law. The appeal and application were disposed of accordingly.

---