2011 (6) TMI 40

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..... s, the appellants had submitted an application dated 16.6.2008 praying for inclusion of new area within their premises for which they had registration certificate - Held that: Since the original authority ceased to have jurisdiction to deal with the application dated 16.6.2008 on transfer of the jurisdiction he should have transferred the application to the LTU who assumed jurisdiction over the ap .....

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..... t to the appellants joining the LTU, he had no jurisdiction to deal with the appellants pending application. As such, he has through the impugned letter dated 3.11.2009 has withdrawn his permission dated 20.10.2008. 3. The appellants filed an appeal to the lower appellate authority against such withdrawal and their appeal has been rejected by the lower appellate authority on considerations whi .....

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..... as elapsed, the jurisdictional authorities in the LTU are directed to pass a speaking order on the application filed by the appellants within a period of two months from the date of receipt of this order and after giving a reasonable opportunity of hearing to the appellants. The appeal is allowed in the above terms. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central Ex .....

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