https://www.taxtmi.com/caselaws?id=175812 The Gujarat HC held that appeals relating to an assessee located in Dadra and Nagar Haveli were not maintainable before it because Section 36(b)(iii) of the Central Excise Act, 1944 places such matters within the jurisdiction of the Bombay High Court. The statutory jurisdictional scheme was therefore determinative, and the Gujarat High Court lacked competence to entertain the appeals. The appeals were disposed of with liberty to pursue the appropriate remedy before the competent court. en-us Wed, 16 Jan 2013 00:00:00 +0530 Sat, 05 Dec 2015 14:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175812 The Gujarat HC held that appeals relating to an assessee located in Dadra and Nagar Haveli were not maintainable before it because Section 36(b)(iii) of the Central Excise Act, 1944 places such matters within the jurisdiction of the Bombay High Court. The statutory jurisdictional scheme was therefore determinative, and the Gujarat High Court lacked competence to entertain the appeals. The appeals were disposed of with liberty to pursue the appropriate remedy before the competent court. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175812