Supreme Court · 2007 INSC 655 · Decided 18 May 2007
M/S. Ambica Industries v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2007 INSC 655 · [2007] 7 S.C.R. 685
- Case number
- CIVIL APPEAL No. 2749/2007
- Decided
- 18 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution Article 227; Central Excise Act Section 35G(1)
Headnote
B Central Excise Act, I 944-Section 35G-Territorial jurisdiction of High i Court in appeal from orders of Central Excise and Service Tax Appellate Tribunal (CESTAT) having jurisdiction in respect of cases arising within territorial limits of more than one State-Held-High Court situated in State c of Civil Procedure, 1908 did not contemplate such a situation and Section 35G (9) was inapplicable-Cause of action and dominus litus doctrines were inapplicable as they lead to more than one High Court having jurisdiction-This was impermissible as not only it could not said to D have been
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