9911796707
TMI Blog2011 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... due to administrative exigencies. Apparently, the unit was initially in the jurisdiction of Commissioner of Central Excise, Bangalore-II Commissionerate and subsequently came under the jurisdiction of Commissioner of Central Excise, Bangalore-III Commissionerate when the dispute was before the Hon’ble High Court and presently has come under the jurisdiction of Commissioner of Central Excise, LTU. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri D.S. Kanta Raj, DR, for the Respondent. ORDER Heard both sides on the miscellaneous application seeking amendment in the cause title. 2. Order-in-Original dated 11-10-2002 was passed by Additional Commissioner of Central Excise, Bangalore-II Commissionerate confirming demand of duty along with interest and imposing penalties. Party went on appeal before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned. The Hon ble High Court of Karnataka vide order dated 21-7-2011, has directed the Tribunal to consider the issue relating to penalty afresh. 3. Now the Commissioner of Central Excise, LTU Bangalore has filed an application for changing the cause title in appeal memorandum filed by the assessee way back in 2004. On the ground that the appellant-assessee is now coming under the jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant and in what way they are handicapped in defending the case before the Tribunal. At any rate, this may not justify amendment of cause title, a document filed by the appellant at the instance of the present jurisdictional Commissionerate viz. Commissioner of Central Excise, LTU. Such an application could be entertained only at the instance of person who has filed the said document. 4. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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