Custom, Excise & Service Tax Tribunal
M/S Shivam Overseas vs Cc, Ahmedabad on 19 February, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. I Customs Dy. No. 108 of 2008 M/s Shivam Overseas Appellant Versus CC, Ahmedabad Respondent
Appearance Shri Atul Gupta, Advocate for the appellant. Shri R.K. Verma, Authorized Representative (DR) for the Respondent. CORAM : Honble Mr. Justice S.N. Jha, President Honble Mr. M. Veeraiyan, Member (Technical) DATE OF HEARING : 19/02/2008.
Order No. ________________ Dated : _____________ Per. Justice S.N. Jha :-
This appeal arises from order passed by the Commissioner (Appeals) at Ahmedabad. In the ordinary course, the appeal should have been filed before the Regional Bench at Ahmedabad. It is however submitted on behalf of the appellant that office of the firm is situated at New Delhi and applicant No. 2, one of the partners of the firm resides at Delhi, and therefore, this appeal may be entertained here.
2. The appellant admittedly having chosen to export the goods from Ahmedabad port thereafter participated in the adjudication proceedings at Ahmedabad, we do not think, the application can be allowed and appellant can be permitted to file appeal here.
3. The records of this appeal may be transferred to Ahmedabad Bench. (Dictated and pronounced in open court) (Justice S.N. Jha) President (M. Veeraiyan) Member (Technical) PK