Commissioner of C. Ex. and Customs vs Radha Madhav Co. Ltd.

Harsha Devani, J.—The revenue has preferred these appeals against the common order dated 9th September 2010 2012 (284) ELT 369 passed by the Customs, Excise and Service Tax Appellate Tribunal. Since the respondent-assessee is located in the union territory of Daman, at the outset, this Court has examined the question of jurisdiction of this Court to entertain the present appeal. In this regard reference may be made to Section 36 of the Central Excise Act, 1944 and more particularly clause (b) thereof which defines "High Court" in relation to the Union Territories of Dadra and Nagar Haveli and Goa, Daman and Diu to mean the High Court at Bombay. Therefore, this Court does not have the jurisdiction to entertain these appeals.

Under the circumstances, the appeals are dismissed only on this ground, leaving it open for the revenue to carry the matter before the appropriate Court.