https://www.taxtmi.com/caselaws?id=46320 The Calcutta High Court held that territorial jurisdiction was not excluded merely because the original cause of action arose outside the State, where the demand was raised at Calcutta and the appeal was pending before the appellate tribunal there. It treated the Joint Development Commissioner's letters as licence and policy clarifications, not independent adjudications, and held that the tribunal could examine their relevance incidentally. The Court left the limitation challenge on reopening the excise demand open for the tribunal, and directed the tribunal to consider waiver of the pre-deposit condition so the statutory appeal would remain effective. en-us Thu, 02 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 11:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46320 The Calcutta High Court held that territorial jurisdiction was not excluded merely because the original cause of action arose outside the State, where the demand was raised at Calcutta and the appeal was pending before the appellate tribunal there. It treated the Joint Development Commissioner's letters as licence and policy clarifications, not independent adjudications, and held that the tribunal could examine their relevance incidentally. The Court left the limitation challenge on reopening the excise demand open for the tribunal, and directed the tribunal to consider waiver of the pre-deposit condition so the statutory appeal would remain effective. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46320