Section 391(5)(b) in The Central Excise Act, 1944

[Cites 0, Cited by 0] [Section 391(5)] [Section 391] [Entire Act]

(b)High Court means,

(i)in relation to any State, the High Court for that State;

(ii)in relation to a Union Territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;

(iii)in relation to the Union Territories of Dadra and Nagar Haveli and 393[Daman and Diu,] the High Court at Bombay;

(iv)in relation to any other Union Territory, the highest court of civil appeal for that territory other than the Supreme Court of India;

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