https://www.taxtmi.com/caselaws?id=185825 The Court held that it lacked jurisdiction to entertain the appeal under section 35 G of the Central Excise Act, 1944, as the adjudicating order was passed by the Panchkula Commissionerate in Haryana. The Court determined that the appropriate appellate authority should be in the State where the first court is located, which in this case is Panchkula, Haryana. As a result, the appeal was dismissed, without delving into the issue of the appeal being time-barred, which was raised as a secondary objection. en-us Thu, 08 Nov 2012 00:00:00 +0530 Mon, 29 Aug 2016 18:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185825 The Court held that it lacked jurisdiction to entertain the appeal under section 35 G of the Central Excise Act, 1944, as the adjudicating order was passed by the Panchkula Commissionerate in Haryana. The Court determined that the appropriate appellate authority should be in the State where the first court is located, which in this case is Panchkula, Haryana. As a result, the appeal was dismissed, without delving into the issue of the appeal being time-barred, which was raised as a secondary objection. Case-Laws Central Excise Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185825