https://www.taxtmi.com/caselaws?id=268955 The court held that the High Court at Bombay has jurisdiction to entertain and decide the appeal under Section 35G of the Central Excise Act, 1944, not the Gujarat High Court. The application was allowed, and the appeal was dismissed as not maintainable before the Gujarat High Court. The court emphasized that statutory provisions dictate jurisdiction, dismissing arguments to the contrary. It was clarified that the Bombay High Court's decisions apply to matters from the Union Territories of Dadra and Nagar Haveli, Daman, and Diu. en-us Wed, 07 Oct 2015 00:00:00 +0530 Thu, 25 Feb 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268955 The court held that the High Court at Bombay has jurisdiction to entertain and decide the appeal under Section 35G of the Central Excise Act, 1944, not the Gujarat High Court. The application was allowed, and the appeal was dismissed as not maintainable before the Gujarat High Court. The court emphasized that statutory provisions dictate jurisdiction, dismissing arguments to the contrary. It was clarified that the Bombay High Court's decisions apply to matters from the Union Territories of Dadra and Nagar Haveli, Daman, and Diu. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268955