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    <title>2019 (9) TMI 1203 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Regional Bench at Chandigarh had jurisdiction over an appeal despite the initial filing at the Principal Bench in New Delhi. The decision was based on the Appellant&#039;s location in Gurgaon and the order being issued by the Commissioner of Service Tax at Gurgaon. Following the principles outlined in Ambica Industries v. Commissioner of Central Excise, the Tribunal directed the appeal to proceed at the Regional Bench in Chandigarh due to territorial considerations, emphasizing the importance of the situs of the Tribunal in determining jurisdiction.</description>
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    <pubDate>Fri, 27 Sep 2019 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the Regional Bench at Chandigarh had jurisdiction over an appeal despite the initial filing at the Principal Bench in New Delhi. The decision was based on the Appellant&#039;s location in Gurgaon and the order being issued by the Commissioner of Service Tax at Gurgaon. Following the principles outlined in Ambica Industries v. Commissioner of Central Excise, the Tribunal directed the appeal to proceed at the Regional Bench in Chandigarh due to territorial considerations, emphasizing the importance of the situs of the Tribunal in determining jurisdiction.</description>
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