https://www.taxtmi.com/caselaws?id=1516 For appeals under Section 35G of the Central Excise Act arising from Tribunal orders spanning multiple States, territorial jurisdiction is not fixed by the Tribunal's situs. The Supreme Court held that the writ-style cause of action test under Article 226 cannot be mechanically applied to statutory appellate jurisdiction. Instead, the proper High Court is the one having territorial nexus with the original adjudicating authority whose order gave rise to the appeal, avoiding multiple forums and forum shopping. The appeal forum was therefore determined by the location of the authority below, not by the Tribunal's place of sitting. en-us Fri, 18 May 2007 00:00:00 +0530 Thu, 19 Jun 2025 16:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1516 For appeals under Section 35G of the Central Excise Act arising from Tribunal orders spanning multiple States, territorial jurisdiction is not fixed by the Tribunal's situs. The Supreme Court held that the writ-style cause of action test under Article 226 cannot be mechanically applied to statutory appellate jurisdiction. Instead, the proper High Court is the one having territorial nexus with the original adjudicating authority whose order gave rise to the appeal, avoiding multiple forums and forum shopping. The appeal forum was therefore determined by the location of the authority below, not by the Tribunal's place of sitting. Case-Laws Central Excise Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1516