2012 (5) TMI 526

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..... ssioner of Central Excise (Appeals) having territorial jurisdiction over the officers working in the SEZ under the jurisdiction of Commissioner of Central Excise, Chennai-IV, all these appeals are required to be remanded to him for hearing and disposal. Accordingly, we set aside the impugned orders and remand the appeals to the jurisdictional Commissioner of Central Excise (Appeals), Chennai for d .....

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..... dismissed on the ground that these appeals did not lie to the said Commissioner of Customs (Appeals), Chennai, and that these should have been filed before the Commissioner of Central Excise (Appeals) having jurisdiction over the Special Economic Zone located within the territorial jurisdiction of Commissioner of Central Excise, Chennai-IV. 3. Both sides agree that under Notification No. 16/200 .....

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..... appeals by virtue of Notification No. 83/2004-Cus. (N.T.), dated 30-6-2004, vide clause (3) thereof, which confers powers of Commissioners of Customs (Appeals) on Commissioners of Central Excise (Appeals) within their respective jurisdiction. The lower appellate authority does not seem to have specifically transferred these appeals but has merely dismissed the same leading to filing of the present .....

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