Custom, Excise & Service Tax Tribunal
M/S. Maruti Udyog Ltd vs Cc, Chennai on 31 March, 2008
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, PRINCIPAL BENCH,
NEW DELHI, COURT NO.1
CUSTOMS APPEAL NO. 505 OF 2005
Date of Hearing/Decision: 31.3.2008
M/s. Maruti Udyog Ltd. Appellant
[Rep. by: Shri Ravi Raghavan, Advocate]
Versus
CC, Chennai Respondent
[Rep. Shri R.K. Verma, DR]
Coram: Honble Mr. Justice S.N. Jha, President
Honble Mr. M. Veeraiyan, Member (Technical)
O R D E R
Per Justice S.N. Jha:
This appeal arises from adjudication order passed by the Deputy Commissioner of Customs, Chennai confirmed by Collector of Customs, Chennai. Inasmuch as the import took place at Chennai and adjudication also took place there in which the appellants participated, we are of the view that the appeal should be heard at the Chennai Bench of this Tribunal. The records of this appeal may be transmitted to South Zonal Bench, Chennai for final disposal. [Dictated and pronounced in the open Court] [Justice S.N.Jha] President [M. Veeraiyan] Member (Technical) nk