Supreme Court of India

M/s. Ambica Industries v. Commissioner of Central Excise

Neutral citation
Reported as [2007] 7 S.C.R. 685
Bench S.B. Sinha and Markandey Ka Tju JJ.
Decided 18 May 2007

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

8 Supreme Court benches have cited this judgment.

From the headnote

Central Excise Act, I 944-Section 35G-Territorial jurisdiction of High i Court in appeal from orders of Central Excise and Service Tax Appellate Tribunal (CESTAT) having jurisdiction in respect of cases arising within territorial limits of more than one State-Held-High Court situated in State c where first court is located is to be considered an appropriate appellate authori~ode of Civil Procedure, 1908 did not contemplate such a situation and Section 35G (9) was inapplicable-Cause of action and dominus litus doctrines were inapplicable as they lead to more than one High Court having

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