https://www.taxtmi.com/caselaws?id=269565 Territorial jurisdiction under section 36(b) of the Central Excise Act, 1944 depended on the location of the assessee and the cause title showed the respondent-assessee at Silvassa. On that basis, the Gujarat High Court held that the appeal lay before the Bombay High Court, not before it, and therefore could not be entertained in Gujarat. The memorandum of appeal and annexures were ordered to be returned to the appellant for presentation before the proper forum, with xerox copies retained on the record. en-us Wed, 09 Sep 2015 00:00:00 +0530 Thu, 17 Dec 2015 06:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269565 Territorial jurisdiction under section 36(b) of the Central Excise Act, 1944 depended on the location of the assessee and the cause title showed the respondent-assessee at Silvassa. On that basis, the Gujarat High Court held that the appeal lay before the Bombay High Court, not before it, and therefore could not be entertained in Gujarat. The memorandum of appeal and annexures were ordered to be returned to the appellant for presentation before the proper forum, with xerox copies retained on the record. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269565