2004 (4) TMI 331

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. By this miscellaneous application the appellant is seeking retention of the file in this Bench although the matter has been decided by the Commissioner (Appeals), Chennai and the appeal ought to have been filed in Chennai Bench. Appellant submits that their head office is located within the jurisdiction of this Bench and they have f .....

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..... hearing before the Chennai Bench passed by the same authority, it is not proper that one appeal is taken up by another Bench which may bring in conflict of opinion. Hence the prayer made by the party for retention is rejected. Registry is directed to remit the papers to Chennai Bench forthwith and the Chennai bench should link this matter with similar matters pertaining to technical know-how for c .....

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