( 1 ) AN objection, touching the territorial jurisdiction of this Court to entertain this appeal under section 35g of the Central Excise Act, 1944, has been raised by the respondents on the threshold. The appeal, should according to the respondents, have been filed before the High Court at Mumbai exercising jurisdiction over the place where the appellant is carrying on its manufacturing business. The fact that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) who has passed the impugned order is situate in delhi, does not, according to the respondents, confer jurisdiction upon this Court to entertain this appeal and determine the issues arising in the same. The facts giving rise to the controversy may at this stage be summarised as under :

( 2 ) THE appellant company has set up a factory in industrial Area, Gondia, Maharashtra, for the manufacture of snuff , which, according to the appellant, falls under Chapter heading 2404 of the Central Excise Tariff. It appears to have lodged a protest before the Assistant collector, Central Excise, Nagpur regarding the classification of snuff as an end-product for purposes of payment of duty under the Act afore