https://www.taxtmi.com/caselaws?id=46066 Territorial jurisdiction to entertain a reference under Section 35H of the Central Excise Act depended on the location of the original adjudicating authority that actually functioned in the matter, not on the situs of the Commissionerate or appellate authority. The High Court relied on the same territorial approach reflected in analogous reference proceedings under the Income-tax Act, 1961 and the principle noticed in relation to Section 10F of the Companies Act, 1956. Applying that rule, it had no jurisdiction to entertain the petition. en-us Sun, 25 Mar 2001 00:00:00 +0530 Thu, 15 Jul 2010 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46066 Territorial jurisdiction to entertain a reference under Section 35H of the Central Excise Act depended on the location of the original adjudicating authority that actually functioned in the matter, not on the situs of the Commissionerate or appellate authority. The High Court relied on the same territorial approach reflected in analogous reference proceedings under the Income-tax Act, 1961 and the principle noticed in relation to Section 10F of the Companies Act, 1956. Applying that rule, it had no jurisdiction to entertain the petition. Case-Laws Central Excise Sun, 25 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46066