2014 (6) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner of Central Excise and Service Tax, (LTU), New Delhi was asked, why the present appeal under Section 35G of the Central Excise Act, 1944 has been preferred in Delhi. It may be noted that in the appeal itself it is not indicate and state why the appellate jurisdiction of the Delhi High Court has been invoked. Ld. counsel for the appellant has submitted that vide Circular dated 5-10-2006, a Large Taxpayer Unit (LTU) has been created at Delhi and the impugned order in question has been examined by the said Commissionerate. This by itself will not confer jurisdiction on this Court to entertain the present appeal. As noted above, the original order was passed by the Assistant Commissioner, Pondicherry on 28-8-2002 and not by an officer of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g authority within its territorial jurisdiction; but it is not a binding precedent for another High Court or tribunal outside its territorial jurisdiction. The Division Bench has held as under : (ITR p. 917 F-H) 'On account of the above-said doctrine of precedents and the rule of binding efficacy of the law laid down by the High Court within its territorial jurisdiction, the questions of law arising for decision in a reference should be determined by the High Court which exercises territorial jurisdiction over the situs of the assessing officer. Else it would result in serious anomalies. An assessee affected by an assessment order at Bombay may invoke the jurisdiction of the Delhi High Court to take advantage of the law laid down by it and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itorial jurisdiction, some sort of judicial anarchy shall come into play. An assessee, affected by an order of assessment made at Bombay, may invoke the jurisdiction of the Allahabad High Court to take advantage of the law laid down by it and which might suit him and thus he would be able to successfully evade the law laid down by the High Court at Bombay. xxx 38. We have noticed hereinbefore that if the decision of the High Court in the aforementioned question is taken to its logical conclusion, the same would lead to a great anomaly. It would also give rise to the problem of forum shopping. We may notice some examples to show that the determination of the appellate forum based upon the situs of the Tribunal would lead to an anomalo....