2024-VIL-973-BOM-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Territorial Jurisdiction of High Court, Cause of Action, Doctrine of Merger – challenge to orders passed by the Revisionary Authority under Section 35EE of the Central Excise Act, 1944 – Rejection of rebate claim for rebate of customs duty paid on the raw material purchased under Rule 18 of the Central Excise Rules, 2002 read with Notification No.21/2004- CE(NT) dated 06.09.2004 - Whether the Bombay High Court has the territorial jurisdiction to entertain the writ petitions, when the Revisionary Authority which passed the impugned orders was located within its jurisdiction, even though the original adjudication orders were passed by authorities situated in other High Court jurisdictions – HELD - the litigant has the right to choose to file the writ petition either before the High Court within whose jurisdiction the original adjudication occurred, or before the High Court within whose jurisdiction the Revisionary Authority which passed the impugned order is situated, as the order of the Revisionary Authority forms a significant part of the cause of action. The doctrine of merger is also applicable, whereby the original adjudication orders get merged into the Revisionary Authority's orders, making the latter the operative orders. Therefore, the Bombay High Court had the territorial jurisdiction to entertain the writ petitions - the writ petitions filed are held to be maintainable and the preliminary objection raised by the respondents on the ground of lack of territorial jurisdiction was not sustainable – Ordered accordingly
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