TMI Blog2001 (8) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri A.S. Bedi, SDR, for the Respondent. [Order]. - Shri Jitendra Singh, ld. Advocate submits that there are divergent views in interpreting Public Notice No. 2 of 2001. He submits that some Benches are holding the view that the appellant can file appeal direct to the Delhi Bench while other is holding that the appeal should be filed to Zonal Bench at Mumbai. He submits that some benche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued. Therefore, interpretation of the Public Notice will be that only such appeals as are filed at Mumbai Bench by the assessee having their factory in Gujarat shall be eligible for transfer from Mumbai Bench to Delhi Bench. Ordered Accordingly. Miscellaneous application is disposed of in the above terms. Registry is directed to transfer the appeal papers to Mumbai. X X X X Extracts X X X X X X X X Extracts X X X X
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