https://www.taxtmi.com/caselaws?id=211621 Territorial jurisdiction depends on where the cause of action arises; where the dispute, impugned notice, and respondent are confined to Bangalore, no part of the cause of action arises within Delhi and the writ is not maintainable there. On excise classification, wire mesh partitions for poultry cages are not poultry-keeping machinery under heading 84.36 unless the goods themselves have a mechanical function; a cage component usable for other purposes remains classifiable as articles of iron and steel wire under heading 7314. The challenge to recovery of excise duty therefore fails on jurisdiction and merits. en-us Wed, 07 Mar 2012 00:00:00 +0530 Fri, 09 Oct 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211621 Territorial jurisdiction depends on where the cause of action arises; where the dispute, impugned notice, and respondent are confined to Bangalore, no part of the cause of action arises within Delhi and the writ is not maintainable there. On excise classification, wire mesh partitions for poultry cages are not poultry-keeping machinery under heading 84.36 unless the goods themselves have a mechanical function; a cage component usable for other purposes remains classifiable as articles of iron and steel wire under heading 7314. The challenge to recovery of excise duty therefore fails on jurisdiction and merits. Case-Laws Central Excise Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211621