2006 (3) TMI 50 - AT - Central Excise

Central Excise Jurisdiction If Commissioner (Appeals) has no jurisdiction to hear appeal against an order passed by Addl. Commissioner, instead of demission it he should have transferred the same to Commissioner (Appeals) who has jurisdiction or returned it to appellants for presenting before jurisdictional Commissioner Order set aside

Summary

Issues involved:
Jurisdiction of Commissioner (Appeals) to hear appeals from orders of Adjudicating Authority at Amritsar.

Analysis:
The Appellate Tribunal in New Delhi dealt with stay applications where the appellants' appeals had been dismissed by the Commissioner (Appeals) citing lack of jurisdiction to hear and dispose of appeals related to orders from the Adjudicating authority at Amritsar. The Tribunal consolidated three appeals due to the same issue. The learned Advocate highlighted a similar issue where a Division Bench remanded the matter back to the Chief Commissioner, Chandigarh. The Tribunal noted that the Commissioner (Appeals) dismissed the appeals solely on the ground of lacking jurisdiction. Referring to the Division Bench's order in another case, the Tribunal emphasized the need for proper handling of jurisdiction issues by the Commissioner (Appeals).

The Division Bench's decision was crucial in this case as it set a precedent for handling jurisdiction matters. The Tribunal found that the Division Bench's order covered the issue at hand, leading to the setting aside of the impugned orders and allowing the appeals. The Tribunal directed the Chief Commissioner, Chandigarh, to assign the appeals to the Commissioner (Appeals) with the appropriate jurisdiction. The appeals were remanded with this direction, ensuring that the jurisdictional issue was appropriately addressed and the appeals were disposed of in accordance with the Division Bench's guidance.

In conclusion, the Appellate Tribunal in New Delhi resolved the jurisdictional issue regarding the Commissioner (Appeals) and the Adjudicating Authority at Amritsar by following the Division Bench's precedent. The Tribunal's decision emphasized the importance of proper jurisdictional handling and directed the Chief Commissioner to assign appeals to the appropriate Commissioner (Appeals) for further proceedings.