M/S. AMBICA INDUSTRIES vs COMMISSIONER OF CENTRAL EXCISE

The Supreme Court addressed the issue of the appropriate High Court for appeals under Section 35G(1) of the Central Excise Act, 1944, determining that the situs of the Assessing Officer, rather than the Tribunal, is crucial for establishing jurisdiction. The Court held that the Delhi High Court erred in relying on the Bombay Snuff Pvt. Ltd. case, as it failed to consider the implications of Section 35G(9) regarding the jurisdictional basis for appeals. Consequently, the Court clarified the legal framework for determining the situs of appeals under the Central Excise Act, reinforcing the need for a substantial question of law to be involved.