Gujarat High Court
Commissioner Of Central Excise vs Alidhara Textool Engineers Pvt ... on 6 April, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/1450/2009 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1450 of 2009
With
TAX APPEAL NO. 1451 of 2009
With
TAX APPEAL NO. 1452 of 2009
With
TAX APPEAL NO. 1453 of 2009
FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
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1 Whether Reporters of Local Papers may be allowed to see
the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of the
judgment ?
4 Whether this case involves a substantial question of law as
to the interpretation of the Constitution of India or any order
made thereunder ?
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COMMISSIONER OF CENTRAL EXCISE....Appellant(s)
Versus
ALIDHARA TEXTOOL ENGINEERS PVT LTD....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
MR ADITYA TRIPATHI FOR MR PARESH M DAVE, ADVOCATE for the
Page 1 of 3
O/TAXAP/1450/2009 JUDGMENT
Opponent(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 06/04/2015
ORAL JUDGMENT
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) From the facts stated in these appeals, it is clear that the appellant assessee has its manufacturing Unit located within the Union Territory of Daman. In view of clause (b) of Section 36 of the Central Excise Act, 1944, which contains definition of the term "High Court" in relation to Union Territory of Daman & Diu and Dadra & Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, these Tax Appeals are not maintainable before the Gujarat High Court and Gujarat High Court does not have any territorial jurisdiction over the matters decided with regard to Union Territory of Daman & Diu and Dadra & Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. Therefore, these Tax Appeals are dismissed for want of territorial jurisdiction with a liberty to the appellant to seek his remedy in appropriate forum. Notice is Page 2 of 3 O/TAXAP/1450/2009 JUDGMENT discharged. No costs.
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) pathan Page 3 of 3