2009 (1) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant has challenged the order dated 4th July, 2008 passed by the appellate Bench of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. 2. At the threshold the learned Counsel appearing for the respondent has raised objection with regard to jurisdiction of this High Court in entertaining the appeal, as a result whereof we are constrained to hear such point at first. Factuall....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... E.L.T. 323 (S.C.) = JT 2007 (8) SC 467 (M/s. Ambica Industries v. Commissioner of Central Excise). Paragraph-17 of such judgment is very important for us, which is as follows : "17. There cannot be any doubt whatsoever that in terms of Article 227 of the Constitution of India as also Clause (2) of Article 226 thereof, the High Court would exercise its discretionary jurisdiction as also power t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... beyond the territorial jurisdiction of the District, save and except in such matters where the law specifically provides therefor." 5. Having carefully gone through such judgment, we are of the view that the meaning of the 'first Court', as incorporated in the aforesaid quoted portion of the judgment, is virtually meant for the first authority or forum before whom dispute is likely to be resol....