https://www.taxtmi.com/caselaws?id=172791 The High Court of Delhi dismissed a petition under Section 35-G(3) of the Central Excises Act due to lack of territorial jurisdiction, directing the petitioner to approach the appropriate High Court of Punjab & Haryana for relief. The case involved a jurisdictional objection regarding whether the High Court of Delhi or Punjab & Haryana should entertain the petition, with the crucial factor being the definition of 'High Court' under Section 36 of the Act. The decision emphasized determining jurisdiction based on the location of the authority from whose order the proceedings originated. en-us Mon, 09 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2015 13:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172791 The High Court of Delhi dismissed a petition under Section 35-G(3) of the Central Excises Act due to lack of territorial jurisdiction, directing the petitioner to approach the appropriate High Court of Punjab & Haryana for relief. The case involved a jurisdictional objection regarding whether the High Court of Delhi or Punjab & Haryana should entertain the petition, with the crucial factor being the definition of 'High Court' under Section 36 of the Act. The decision emphasized determining jurisdiction based on the location of the authority from whose order the proceedings originated. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172791