2006 (7) TMI 395 - AT - Central Excise

Summary

Issues: Application for transfer of appeal to West Zonal Bench of the Tribunal.

In this judgment, the issue revolved around an application for the transfer of an appeal to the West Zonal Bench of the Tribunal at Mumbai. The appellant sought the transfer based on the disposal of two appeals by the Supreme Court, which were remanded back to the Tribunal. The appellant argued that a similar issue was involved, citing a decision of the Madras High Court. The appellant preferred the Mumbai Bench due to convenience as their registered office was located there. However, the Tribunal noted that the matter had already been listed for final hearing since 10th July 2006. The Tribunal highlighted that the application for transfer was made at the last minute, unlike the case cited by the appellant where the transfer request was made well in advance. The Tribunal found no valid reason to transfer the appeal to the Mumbai Bench, especially since the learned Counsel was present, and decided to hear the appeal on its merits. Consequently, the application for transfer was rejected.

This judgment underscores the importance of timely procedural compliance in seeking the transfer of appeals within the Tribunal. It emphasizes that such applications should be made sufficiently in advance to allow for proper consideration and avoid disrupting the scheduled hearings. The Tribunal prioritized the convenience of the parties involved and the efficient conduct of proceedings, ultimately deciding to proceed with the appeal on its merits rather than transferring it to a different bench. The decision serves as a reminder of the procedural requirements and considerations involved in transferring appeals within the Tribunal, balancing the interests of the parties and the need for timely resolution of disputes.