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Issues involved: Jurisdiction of filing appeal before the Appellate Tribunal CESTAT, New Delhi and transfer of appeal to Regional Bench at Mumbai.
The judgment addresses the issue of jurisdiction for filing an appeal before the Appellate Tribunal CESTAT, New Delhi. The appellant sought permission to file the appeal before the Principal Bench in New Delhi based on the location of their corporate office. The circular stated that appeals may be filed at the Bench within the jurisdiction of the appellant's place of residence or Head Office, subject to the orders of the senior most Member available. However, a subsequent circular superseded the earlier one, directing that cases within the jurisdiction of Zonal benches should be filed and heard before the respective Zonal benches for efficient administration. The appellant argued that the President has the power to permit filing of appeals before a specific Bench and to transfer pending appeals between Benches. Despite the appellant's concerns about facing difficulties and costs in prosecuting the appeal at Mumbai, the Tribunal emphasized that the cause of action in the case occurred in Mumbai where the goods were imported. Since the adjudication proceedings also took place in Mumbai, the Tribunal concluded that the appeal should have been filed there. In light of the circumstances, the Tribunal ordered the transfer of the appeal record to the Regional Bench at Mumbai for further proceedings, emphasizing the importance of aligning the jurisdiction of filing appeals with the location of the cause of action.
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