https://www.taxtmi.com/caselaws?id=207569 Territorial jurisdiction for statutory appeals under Section 35G of the Central Excise Act, 1944 depends on more than the situs of the Tribunal. The Court applied territorial jurisdiction principles and the forum conveniens doctrine, holding that the location of the appellate forum is not by itself determinative and that the High Court must consider where the cause of action arose and whether another forum is more appropriate. As the adjudication, original proceedings, and dispute all arose in Himachal Pradesh, the Delhi High Court held that the Tribunal's presence in New Delhi did not confer jurisdiction and accepted the preliminary objection. en-us Fri, 12 Aug 2011 00:00:00 +0530 Tue, 10 Apr 2012 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207569 Territorial jurisdiction for statutory appeals under Section 35G of the Central Excise Act, 1944 depends on more than the situs of the Tribunal. The Court applied territorial jurisdiction principles and the forum conveniens doctrine, holding that the location of the appellate forum is not by itself determinative and that the High Court must consider where the cause of action arose and whether another forum is more appropriate. As the adjudication, original proceedings, and dispute all arose in Himachal Pradesh, the Delhi High Court held that the Tribunal's presence in New Delhi did not confer jurisdiction and accepted the preliminary objection. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207569