COMMISSIONER OF CENTRAL EXCISE Vs. ASIAN PAINTS LTD.

JUDGEMENT

(1.) The appeal is restored by setting aside the order of the Prothonotary dated 19 July 2011. There is an office objection as regards the jurisdiction of this Court. Admittedly, the notice to show cause was issued by the Commissioner of Central Excise, Puducherry and the order of adjudication was passed by the Joint Commissioner of Central Excise. In the circumstances, there is merit in the office objection that this Court would have no territorial jurisdiction to entertain the appeal. Counsel appearing on behalf of the Revenue has relied upon a circular dated 5 October 2006 under which, in respect of large tax payer units, the LTU at Mumbai would have all India jurisdiction. That cannot confer jurisdiction on this Court, particularly, since the notice to show cause and the order of adjudication was passed by authorities at Pudhucherry.

(2.) The appeal is ordered to be returned for presentation to the appropriate Court.