2010 (3) TMI 960 - AT - Central Excise

Summary

Issues: Transfer of appeals from Chennai Bench to Mumbai Bench, grounds for transfer, jurisdiction of Bangalore Bench

The judgment deals with the issue of transferring appeals from Chennai Bench to Mumbai Bench based on the location of the business establishment and inconvenience caused. The applicants sought transfer to Mumbai Bench due to their exclusive business establishment in Mumbai and the closure of their factory in Karnataka. However, the Tribunal noted that the order under challenge was issued by Shri T.K. Jayaraman, who was a Member of the Tribunal at Bangalore Bench. Since Shri T.K. Jayaraman was no longer a member at Bangalore Bench, there was no reason for the appeals to remain at Chennai Bench, and thus, the appeals needed to be transferred to Bangalore Bench for proper jurisdiction.

Regarding the request for transfer to Mumbai Bench, the Tribunal held that the mere presence of the party's office and establishment in Mumbai was not a sufficient ground for transfer. The Tribunal emphasized that the cause of action for the proceedings had arisen within the territorial limits of the Bangalore Bench. Therefore, despite the current location of the party's office, the matter needed to be heard at Bangalore Bench for appropriate adjudication. Consequently, the applications were partly allowed by transferring the matter to Bangalore Bench, thereby disposing of the applications accordingly.

In conclusion, the judgment clarifies the jurisdictional aspect of transferring appeals from one Bench to another based on the location of the business establishment and the cause of action. It underscores the importance of aligning the jurisdiction with the origin of the proceedings to ensure a fair and appropriate adjudication process.