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TMI Blog2015 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the case. The District Magistrate is present today and has intimated the Court that pursuant to the letter of the Chief Secretary, Uttar Pradesh necessary directions were issued to the Nagar Nigam and other authorities to intimate the availability of the land and building at Allahabad. The District Magistrate has been candid enough to state that necessary information has not yet been made available to him. He however submitted that the Registrar CESTAT has not made any effort nor contacted the District Magistrate for the purpose of providing land or building to them. We, accordingly, direct the District Magistrate,Allahabad to take necessary information from various departments like the Allahabad Development Authority, Nagar Nigam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give a report with regard to the feasibility of housing the Customs, Excise & Service Tax Appellate Tribunal either on a temporary basis or on a permanent basis. At the same time, the District Magistrate will also inspect the adjacent building, namely, the Central Excise building and give a report with regard to availability of space in that building and also the feasibility of construction of an additional floor. The said inspection may be made after due intimation to the Central Excise Commissioner, Allahabad. The District Magistrate may also consider availability of space in the newly made buildings being built by private builders and developers, which has come up all over the city. The District Magistrate will also see the availability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allahabad is yet to be notified by the President CESTAT (under Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act 1944 (1 of 1944), Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975. In this regard, we find that the Government of India, Ministry of Finance, Department of Revenue has issued a notification dated 01.11.2013, which has been issued under the Central Excise Act, 1944, the Customs Act, 1962 and Chapter V of the Finance Act, 1994 notifying the creation of a Bench of Customs, Excise and Service Tax Appellate Tribunal at Allahabad, pursuant to which a communication dated 13.11.2013 was issued to the Registrar, Customs, Excise and Service Tax Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Writ Petition (Tax) No. 354 of 2015 had directed that fresh filing of Custom and Excise Appeals etc. should be done at Allahabad from 01.07.2015. The Court has been informed that this exercise has not yet as yet started. No explanation has been furnished by the Registrar, Customs, Excise and Service Tax Appellate Tribunal and non-compliance of the order of the Court without any justifiable reason amounts to contempt of the orders of the Court. We, accordingly, direct the Registrar, Customs, Excise and Service Tax Appellate Tribunal, New Delhi to issue necessary orders on this aspect on the filing of fresh matters at Allahabad on or before the next date of listing or explain the circumstances for not doing so. This Court by order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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