TaxTMI 
TaxTMI 
TaxTMI 
2006 (12) TMI 146
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....rest at the rate of 10 per cent per annum on the total excise duty liability. 2. These two writ petitioners had filed settlement applications before the Settlement Commission for settlement of their respective cases in respect of show cause notices dated 1-10-2004 and 30-7-2004 issued to them, respectively, by the Commissioner of Central Excise, Goa. Both companies have their respective registered offices at Goa. While West Coast Ingots (P) Ltd. has its registered office at Kundaim, Goa, M/s. Balaji Metals is located at Madkaim, Goa. The Directors of the first mentioned company and the partners of the second mentioned firm are all located in Goa. The show cause notices were issued by the Commissioner of Central Excise, Goa in respect of th....
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....n. Reliance is also placed on Vijay Fertilizers Pvt. Ltd. v. Union of India, (2006) 130 DLT. 72 [a decision rendered by one of us (Vikramajit Sen, J.)] where, the Court declined to entertain the writ petition under Article 226 but observed that in an appropriate case the Court might exercise jurisdiction for the reason that the predominant, substantial or significant part of cause of action arises within the territorial jurisdiction of the Court. Reliance has also been placed on a recent judgment of the Hon'ble Supreme Court in Musaraf Hossain Khan v. Bhagheeratha Engineering Ltd., JT 2006 (3) SC 80. Mr. Kaul has sought to distinguish the judgments of Division Bench of this Court in Suraj Woolen Mills v. Collector of Customs, Bombay, 20....
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....When an order, however, is passed by a Court or Tribunal or an executive authority whether under provisions of a statute or otherwise, a part of cause of action arises at that place. Even in a given case, when the original authority is constituted at one place and the appellate authority is constituted at another, a writ petition would be maintainable in the High Court within whose jurisdiction it is situate having regard to the fact that the order of the appellate authority is also required to be set aside and as the order of original authority merges with that of the appellate authority. 30. We must, however, remind ourselves that even if a small part of cause of action arises within the territorial jurisdiction of the High Court, the s....
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....d Birla Cotton and Spinning Mills Ltd. v. CIT, Rajasthan, (1980) 123 ITR 354 where appeals had been filed against the orders of the Income Tax Appellate Tribunal at Delhi although the assessees resided and carried on business outside Delhi. In both those cases this Court declined to exercise jurisdiction. In Bombay Snuff Pvt. Ltd. (supra), a Division Bench of this Court relied upon another judgment of the Division Bench in Commissioner of Central Excise v. Technological Institute of Textile, 1998 (47) DRJ 667 (DB) to the same effect. We see no reason why this principle should not be applied to decline to entertain a writ petition under Article 226. 8. Turning to Vijay Fertilizers Pvt. Ltd. (supra) the following observations made after taki....
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....bitably arise at the place where a person receives an adverse order, under the ordinary principles of law.... Accordingly, since I am of the opinion that the substantial or significant part of the cause of action has arisen in Uttar Pradesh, merely because the final say is that of the Central Government, Article 226(2) does not require this Court to exercise the extraordinary jurisdiction vested in it under Article 226 of the Constitution. (emphasis supplied) 9. Mr. Kaul referred to the judgment of this Court in Agri Trade India Services Pvt. Ltd. v. Union of India, 2006 (204) E.L.T. 161 (Del.) where a challenge to a notification issued by the Director General of Foreign Trade ('DGFT') by way of a writ petition by a company located....