Custom, Excise & Service Tax Tribunal
M/S Karamchand Appliances (P) Ltd vs Cc, Mumbai Ii 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. 499 of 2008 M/s Karamchand Appliances (P) Ltd. Appellant Versus CC, Mumbai II Respondent
Appearance Shri Shekhar Vyas, 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 is an application on behalf of the appellant seeking permission to file this appeal before the Principal Bench of the Tribunal at New Delhi. It is submitted that the corporate office of the appellant is situated at New Delhi and therefore in view of CESTAT Public Notice No. 1 of 2001 dated 13/02/2001 appeal may be entertained. The said public notice/circular provide that any person proposing to file an appeal before the Tribunal, having Head Office or place of residence within the jurisdiction of any of the Benches at Delhi, Mumbai etc. may file the appeal at the Bench within whose jurisdiction his place of residence or the Head Office is situated. However, if he desires to have the appeal retained at the Bench at the situation where the appeal has been filed he has to file an application to that effect. Such application is to be placed before the Senior most Member available at the station who will pass appropriate orders thereon. It is clear that the circular does not create any right in the person to file appeal before the Bench on the ground that the Head Office or his place of residence is situated within the jurisdiction of the Principal Bench. Filing/entertaining such an appeal is subject to the orders of the available senior most Member.
2. As a matter of fact, the said circular stands super-seded by CESTAT Public Notice No. 2/2005 dated 05/08/2005 which reads as under :-
The various Zonal benches of this Tribunal have been established to deal with the cases arising from the areas over which such Zonal benches have jurisdiction. While the Principal Bench, New Delhi has jurisdiction all over India, the administrative orders enabling the filing of the matters falling within the jurisdiction of any of the Zonal benches in the Principal Bench have not proved to be conducive to efficient administration since, often matters are filed in the Principal Bench at the stage of interim relief and waiver of deposits and later transfers of such matters are sought to the Zonal benches in which they ought to have been filed.
On reconsideration of the mater and in supersession of all the existing orders, it is hereby ordered that the cases arising within the jurisdiction of the Zonal benches will be filed and heard before the respective Zonal benches. (emphasis supplied)
3. Counsel submitted that the President has power to permit filing of appeal before a particular Bench, and also transfer any pending appeal from one Bench to another and therefore having regard to the difficulties which the appellant may have to face and, also, the amount involved in prosecuting the appeal at Mumbai, the appeal may be entertained.
4. The cause of action in the instant case arose at Mumbai where the appellant imported the goods in question. Having chosen Mumbai on the place of import, we do not think the appellant can plead hardship and difficulties. The adjudication proceedings took place at Mumbai and the appeal should have been filed there.
5. In the facts and circumstances, let the record of the appeal be transferred to the Regional Bench at Mumbai for needful. (Dictated and pronounced in open court) (Justice S.N. Jha) President (M. Veeraiyan) Member (Technical) PK