( 1 ) M/s. Technological Institute of Textile Bhiwani is situated at Bhiwani within the State of Haryana. It made a claim for refund before the Assistant Collector at Bhiwani which was rejected. An appeal preferred TO before the Collector ( Appeals) was also rejected. A further appeal filed before the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi, has been allowed directing the refund to be sanctioned if otherwise due and admissible.

( 2 ) FEELING aggrieved, the Department filed an application under Section 35-G of the Central Excise Act, 1944 seeking statement of case to High Court for its opinion on a question of law arising out of the appellate order of the Tribunal. That application has also been rejected. The Department has approached this Court by filing the petition under Section 35-G (3) of the Central Excises Act, 1944.

( 3 ) ON behalf of the respondent an objection has been raised to the territorial jurisdiction of this Court to entertain the petition. It is submitted that the petition should have been filed before the High Court of Punjab and Haryana at Chandigarh. Reliance is placed on a decision of this Court in Suraj Woollen Mills v.