2015 (9) TMI 1150 - HC - Central Excise

Housing of CESTAT Bench at Allahabad - Transfer of case from CESTAT Delhi to CESTAT Allahabad - Regional Bench of the Tribunal at Allahabad will start functioning in a regular manner with effect from 01.09.2015 onwards. As a consequence thereof all the appeals, which are pending before the Tribunal at New Delhi relating to the State of Uttar Pradesh will stand automatically transfered to the regional Bench at Allahabad. It also follows that the filing of fresh appeals will now be made at Allahabad from 01.09.2015 onwards. We, consequently, direct the Registrar, Tribunal to ensure that notices are sent to the parties in pending appeals intimating them about the transfer of their appeals to the regional Bench at Allahabad. The Registrar, Tribunal will issue an advertisement in the leading newspapers, which has a circulation in Delhi as well as in the State of Uttar Pradesh published in English and Hindi within 10 days from today intimating the public about the transfer of the pending appeals to the regional Bench at Allahabad and also with regard to the filing of fresh appeals under Central Excise Act, Customs Tariff Act, Finance Act and all other relevant laws with effect from 01.09.2015 onwards. Notification dated 14.08.2015 makes it apparently clear that the regional Bench of Tribunal at Allahabad will start functioning from 01.09.2015. It necessarily means that not only registry of the Tribunal will start functioning at Allahabad from 01.09.2015, but the judicial functioning of the tribunal would also commence at Allahabad w.e.f. 01.09.2015. The Court has however, been informed that for the month of September, 2015 the Bench will function from 14.09.2015 to 18.09.2015 since previous notices have already been sent by the Tribunal. We, accordingly, permit the Tribunal to function for the period 14.09.2015 to 18.09.2015. However, from the month of October, 2015 the Tribunal should function on a regular basis and not one week in a month, as directed by the Court earlier.

Summary

Issues: Establishment of a Tribunal Bench in Allahabad, Transfer of pending appeals to the regional Bench, Commencement of judicial functioning at Allahabad, Appointment of Judicial and Technical Members, Appointment of necessary staff

Establishment of a Tribunal Bench in Allahabad:
The District Magistrate of Allahabad submitted a report suggesting temporary utilization of space in the Income Tax Appellate Tribunal and the Central Excise Department for housing the Central Excise Tribunal. He recommended constructing a third floor for a permanent Tribunal and identified available land for the purpose. The Registrar, Tribunal was directed to consider these suggestions and inspect the premises for feasibility. The District Magistrate was further directed to submit another report on available government land within two weeks. The Tribunal issued a notification on 14.08.2015, establishing a regional Bench at Allahabad to deal with appeals from Uttar Pradesh starting from 01.09.2015.

Transfer of Pending Appeals to the regional Bench:
All pending appeals related to Uttar Pradesh before the Tribunal in New Delhi were to be automatically transferred to the regional Bench at Allahabad. The Registrar, Tribunal was directed to notify parties in pending appeals about the transfer and issue advertisements in leading newspapers within 10 days to inform the public about the transfer and the filing of fresh appeals at Allahabad from 01.09.2015.

Commencement of Judicial Functioning at Allahabad:
The regional Bench at Allahabad was set to commence functioning from 01.09.2015, with both registry and judicial operations starting on that date. The Tribunal was permitted to function from 14.09.2015 to 18.09.2015 for September, with regular functioning mandated from October onwards.

Appointment of Judicial and Technical Members, Staff:
The Registrar, Tribunal was directed to update the Court on the progress of appointing the Judicial and Technical Members, with interviews scheduled for 22.08.2015. Steps were to be taken for appointing necessary staff at Allahabad, and the Registrar was to provide an update on these matters on the next date.

Conclusion:
The High Court of Allahabad, through a series of orders and directions, facilitated the establishment of a regional Bench of the Tribunal in Allahabad, outlined the transfer process of pending appeals, ensured the commencement of judicial operations, and oversaw the appointment of key personnel and staff for the Tribunal's functioning in Allahabad. The Court's detailed instructions aimed to streamline the transition and operational effectiveness of the Tribunal in the region.