Gujarat High Court
Commissioner - Central Excise & Customs vs Sterlite Optical Technologies ... on 16 April, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/TAXAP/1198/2009 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1198 of 2009
With
TAX APPEAL NO. 1199 of 2009
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COMMISSIONER - CENTRAL EXCISE & CUSTOMS....Appellant(s)
Versus
STERLITE OPTICAL TECHNOLOGIES LTD....Opponent(s)
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Appearance:
MR GAURANG H BHATT, ADVOCATE for the Appellant(s) No. 1
MR HARDIK P MODH, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 16/04/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Today when the present appeals are taken up for final hearing, it is reported that the respondents are situated at Silvassa. Under the circumstances, considering section 36(b) of the Central Excise Act, 1944, Bombay High Court would have jurisdiction to entertain the appeals against the impugned decisions and this High Court would not have any jurisdiction.
2.00. Under the circumstances, registry is directed to return the Memo of the both the Appeals with Annexures to the appellant, to present present appeals before the Bombay Page 1 of 2 O/TAXAP/1198/2009 ORDER High Court having jurisdiction i.e. in the present case Bombay High Court, after retaining the xerox copies of the entire set of the appeals.
3.00. Present Tax Appeals stand disposed of so far as this Court is concerned.
Sd/-
(M.R.SHAH, J.) Sd/-
(S.H.VORA, J.) Rafik Page 2 of 2