Commissioner of Central Excise and Customs vs PCL Oil and Solvents Ltd.

V.M. Sahai, Actg. C.J.

From the facts stated in this appeal, it is clear that the respondent 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 territories of Daman and Diu and Dadra and Nagar Haveli, the jurisdiction would be of High Court of Bombay. In that view of the matter, this tax appeal is 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 territories of Daman and Diu and Dadra and Nagar Haveli irrespective of the fact that the Tribunal is situated at Gujarat. Therefore, this tax appeal is dismissed for want of territorial jurisdiction with a liberty to the appellant to seek his remedy in appropriate forum.