In M/s. Ambica Industries v. Commissioner of Central Excise (Appeal (Civil) 2749 of 2007), the appellant, M/s. Ambica Industries, challenged the dismissal of their appeal by the Customs, Excise, and ... Service Tax Appellate Tribunal (CESTAT). The case revolved around the interpretation of Section 35B of the Central Excise Act, particularly concerning the territorial jurisdiction of the High Court to hear appeals from CESTAT orders. Ambica Industries filed an appeal in the Allahabad High Court, which dismissed it on jurisdictional grounds, leading to the present appeal before the Supreme Court.