2012 (10) TMI 192 - AT - Central Excise

Jurisdiction of Zonal Bench - appeal against order passed by the CCE, Thane-II appointed by a specific notification to adjudicate all arising out of the investigation conducted by the DGCEI all over the India - counsel contended that it would be improper to argue the matter before present Bench since the other appeals arising out of the same order in original are filed before the coordinate Bench at Mumbai - Held that - As per CESTAT public notice 2/2005, matters which arise within the jurisdiction of the Zonal Bench, needs to be heard by that Zonal Bench only. Since in this case, the impugned order in original is falling in the jurisdiction of CESTAT Mumbai, all four stay petitions and appeals are transferred to Mumbai Bench for disposal

Summary

Issues:
Transfer of appeals to the appropriate jurisdictional bench based on CESTAT public notice 2/2005.

Analysis:
The judgment pertains to multiple stay petitions and appeals filed against an order in original dated 31.5.2012 issued by the Commissioner of Central Excise, Thane-II. The counsel representing the parties argued that the adjudicating authority was appointed by a specific notification to handle matters arising from an investigation conducted by the DGCEI across India. However, it was noted that similar appeals were pending before the coordinate Bench in Mumbai. After considering the submissions, it was established that the impugned order in original fell within the jurisdiction of CESTAT Mumbai as per CESTAT public notice 2/2005. Consequently, all four stay petitions and appeals were transferred to the Mumbai Bench for further proceedings in accordance with the jurisdictional requirements outlined in the public notice.

This judgment underscores the importance of adhering to the jurisdictional guidelines set forth by CESTAT public notices for efficient administration of cases. The decision to transfer the appeals to the appropriate Zonal Bench, in this case, the Mumbai Bench, demonstrates the Tribunal's commitment to ensuring that matters are heard by the designated benches based on their jurisdiction. By following the directives outlined in the public notice, the Tribunal aims to streamline the adjudication process and prevent unnecessary transfers of cases between benches, thereby promoting effective and timely resolution of disputes within the specified geographical jurisdictions.

In conclusion, the judgment by the Appellate Tribunal CESTAT, Ahmedabad, serves as a reminder of the significance of jurisdictional considerations in the adjudication of appeals and stay petitions. By upholding the principles outlined in CESTAT public notice 2/2005 and transferring the matters to the appropriate Zonal Bench in Mumbai, the Tribunal upholds the integrity of the adjudicative process and ensures that cases are heard by the relevant benches based on their designated jurisdictions. This decision reflects the Tribunal's commitment to efficient case management and adherence to established procedural guidelines for the effective resolution of legal disputes in the realm of Central Excise.