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TMI Blog2004 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... ns seek settlement of the proceedings initiated against them in the Show Cause Notice issued by the Commissioner of Customs and Central Excise, Chennai-III Commissionerate in his Show Cause Notice C. No. V/l5/29/44/2002-CX Adj.-III, dated 24-9-2002 alleging that M/s. Pradeep Drug Company Limited having their factory at Sathammai Village, Maduranthakam Taluk, Kancheepuram District - 603303, manufacturer of various bulk drugs and also having customs Private Bonded Warehouse Licence No. 8/96 issued under Sections 58 and 65 of the Customs Act, 1962, had diverted the in-bond imported Erythromycin Thiocynate involving Customs Duty of Rs. 1,71,91,550/- without following any of the procedures under the Customs Law. They are alleged to have committe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Mumbai, it would be easier and convenient for them to effectively meet the allegations made in the Show Cause Notice and seek settlement of the amount legally due to the Revenue. 3. As requested by them, a personal hearing was given to them. Shri D.N. Mehta, Advocate for the applicants along with Shri A.L. Mehta, Advocate appeared for the hearing on 19-3-2004. On behalf of the Revenue, the Commissioner, Customs and Central Excise, Pondicherry has sent a Report objecting to the transfer of these Applications to the Mumbai Bench. In his letter dated 17-3-2004, Commissioner, Central Excise, Pondicherry has stated that place of occurrence of the offence is the factory, which is falling within the jurisdiction of the Additional Bench at Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Chairman in exercise of the powers conferred on him by Clause 10 of the Customs and Central Excise Settlement Commission Procedure, 1999, the jurisdiction of each Bench is clearly laid down and going by that, the jurisdiction to hear and settle these Applications rests with Additional Bench at Chennai. In respect of the objections raised by the Revenue namely that it will be difficult for them to present their case in a distant place and it will involve expenditure in transport of documents and also travel of officers concerned, the ld. Advocate pointed out that request for transfer of appeals from one Bench to another of CESTAT are allowed without any objection and he also cited the Public Notices issued by CESTAT allowing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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