https://www.taxtmi.com/caselaws?id=248616 The High Court lacked jurisdiction to entertain the appeal under Section 35G of the Central Excise Act, 1944 due to the mismatch between the situs of the Assessing Officer and the chosen appellate forum. The court emphasized the significance of aligning the appellate jurisdiction with the location of the Assessing Officer to prevent forum shopping and judicial anarchy. The appellant was directed to file the appeal before the High Court with appropriate jurisdiction, citing precedents such as Suresh Desai & Associates v. CIT and Suraj Woollen Mills v. Collector of Customs to support the decision. en-us Tue, 14 Feb 2012 00:00:00 +0530 Wed, 18 Jun 2014 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248616 The High Court lacked jurisdiction to entertain the appeal under Section 35G of the Central Excise Act, 1944 due to the mismatch between the situs of the Assessing Officer and the chosen appellate forum. The court emphasized the significance of aligning the appellate jurisdiction with the location of the Assessing Officer to prevent forum shopping and judicial anarchy. The appellant was directed to file the appeal before the High Court with appropriate jurisdiction, citing precedents such as Suresh Desai & Associates v. CIT and Suraj Woollen Mills v. Collector of Customs to support the decision. Case-Laws Central Excise Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248616