Appeals under Central Excise Act must be filed in HC with authority over order's origin, not Tribunal's location.

The HC held that jurisdiction for appeals under Section 35G of the Central Excise Act lies with the HC having authority over the originating order's location, not where the Tribunal is situated. Consequently, the appeal filed in the Delhi HC was deemed non-maintainable and was returned for filing in the appropriate court.

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Issues:
Jurisdiction of High Court to entertain appeal under Section 35G of the Central Excise Act, 1944.

Analysis:
The case involved a challenge to the territorial jurisdiction of the High Court to entertain an appeal under Section 35G of the Central Excise Act, 1944. The appellant, a company manufacturing 'Snuff' in Maharashtra, filed an appeal before the High Court of Delhi against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Delhi. The respondents contended that the appeal should have been filed before the High Court in Maharashtra where the appellant's factory was located. The key issue was whether the location of the Tribunal or the authority whose order was under challenge determined the appellate forum for such appeals.

The appellant relied on the Supreme Court decision in Kusum Ingots & Alloys Ltd. v. Union of India to argue that the High Courts within the jurisdiction of the authorities passing the orders could entertain such appeals. However, the respondents cited a Division Bench decision of the High Court of Delhi in Commissioner of Central Excise v. Technological Institute of Textile, emphasizing that the jurisdiction lay with the High Court where the proceedings had originated, not where the Tribunal was situated.

The High Court analyzed the legal position and held that the jurisdiction to hear appeals under Section 35G of the Central Excise Act lies with the High Court having jurisdiction over the authority from whose order the proceedings originated. The Court noted that the location of the Tribunal or where the appeal was heard did not confer jurisdiction on the High Court of Delhi. The Court distinguished the Kusum Ingots case, stating that it did not apply to the present situation involving the Central Excise Act. Therefore, the appeal was deemed not maintainable in the High Court of Delhi, and the preliminary objection raised by the respondents succeeded, leading to the appeal being returned to the appellant for presentation before the proper court.

In conclusion, the judgment clarified the jurisdictional aspect of appeals under Section 35G of the Central Excise Act, emphasizing that the High Court with jurisdiction over the authority from whose order the proceedings originated is the appropriate forum for such appeals. The decision underscored the importance of the origin of proceedings in determining the appellate forum, rather than the location of the Tribunal or where the appeal was heard.

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