2016 (4) TMI 1027

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....OSHI WITH MR. VINAY BAIRAGER FOR M/S. TRIVEDI & GUPTA, ADVOCATE FOR THE RESPONDENT : MR RJ OZA, ADVOCATE, MR VIVEK B GUPTA, ADVOCATE, MR. PARTH H BHATT, ADVOCATE ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioners have prayed for a writ, order or direction quashing and setting aside an Order-in-Appeal dated 31.08.2015 passed by respondent No.2-Commissioner (Appeals) Central....

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....Customs, Excise and Service Tax, Cuttak Division, respondent No.3 herein. Such refund applications came to be dismissed by him by several separate orders. Copies of these orders are produced at Annexure I collectively. Petitioners preferred appeals before the Appellate Commissioner. All such appeals were dismissed by a common order dated 20.11.2014. Upon perusal of the order of the adjudicating au....

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.... why the authorities held such belief. Suffice it to record these orders the petitioners have challenged in this petition. In this context, the respondents have raised the question of territorial jurisdiction. 3. Learned counsel Mr. Kamal Trivedi for the petitioners contended that in terms of Article 226(2) of the Constitution, the writ jurisdiction of the High Court can have extra territorial ....

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....ed by the Excise Authorities. The order of the adjudicating authority i.e. the Deputy Commissioner, Customs, Excise and Service Tax, Cuttak, have merged with that of the Commissioner (Appeals), Bhubaneswar, i.e. the appellate order which the petitioners have targeted. Whatever be the ground for challenging such order, the fact remains that both the Excise Authorities are situated at Orissa. Furthe....