Territorial jurisdiction for excise references depends on the original adjudicating authority's location, not the appellate office's situs.

Territorial jurisdiction to entertain a reference under Section 35H of the Central Excise Act depended on the location of the original adjudicating authority that actually functioned in the matter, not on the situs of the Commissionerate or appellate authority. The High Court relied on the same territorial approach reflected in analogous reference proceedings under the Income-tax Act, 1961 and the principle noticed in relation to Section 10F of the Companies Act, 1956. Applying that rule, it had no jurisdiction to entertain the petition.

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Issues: Whether the High Court had territorial jurisdiction to entertain a reference under Section 35H of the Central Excise Act, 1944 when the original adjudicating authority was outside its territorial limits.

Analysis: Jurisdiction to entertain a reference under the Act was held to depend on the location of the original adjudicating authority that functions in the matter, not on the situs of the Commissionerate or appellate authority. The earlier view taken in analogous reference proceedings under the Income-tax Act, 1961 and the principle noticed in relation to Section 10F of the Companies Act, 1956 supported this territorial approach.

Conclusion: The High Court had no jurisdiction to entertain the petition.

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