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TMI Blog2015 (9) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... rties in pending appeals intimating them about the transfer of their appeals to the regional Bench at Allahabad. The Registrar, Tribunal will issue an advertisement in the leading newspapers, which has a circulation in Delhi as well as in the State of Uttar Pradesh published in English and Hindi within 10 days from today intimating the public about the transfer of the pending appeals to the regional Bench at Allahabad and also with regard to the filing of fresh appeals under Central Excise Act, Customs Tariff Act, Finance Act and all other relevant laws with effect from 01.09.2015 onwards. Notification dated 14.08.2015 makes it apparently clear that the regional Bench of Tribunal at Allahabad will start functioning from 01.09.2015. It ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rict Magistrate, Allahabad dated 19.08.2015. The District Magistrate as well as the Registrar, Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal) are also present in the Court. The District Magistrate in his report has indicated that he had made an inspection of the various places as suggested by the Court in its order dated 11.08.2015 and contended that there is some space available in the Income Tax Appellate Tribunal, Allahabad for temporary use of the Tribunal. Further, a large space is available in the office of the Central Excise Department, Allahabad, which is adjacent to the Income Tax building. The District Magistrate has recommended that this space, which is an old red buildi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Government, which can be requisitioned, acquired or purchased for the purpose of housing the Tribunal either on temporary basis or permanent basis. Such report shall be given by the District Magistrate within two weeks from today. The Registrar, Tribunal has filed an affidavit. Upon perusal of the affidavit we are constrained to observe that no concrete effort was made for establishing a Bench at Allahabad in the last two years. If some effort had been made, a Bench would have started functioning a long time ago. However, without going into the cause of the malaise and moving forward, we find that pursuant to our last order, the Tribunal has now issued a notification dated 14.08.2015 purporting to be under Section 129C of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimating the public about the transfer of the pending appeals to the regional Bench at Allahabad and also with regard to the filing of fresh appeals under Central Excise Act, Customs Tariff Act, Finance Act and all other relevant laws with effect from 01.09.2015 onwards. The notification dated 14.08.2015 makes it apparently clear that the regional Bench of Tribunal at Allahabad will start functioning from 01.09.2015. It necessarily means that not only registry of the Tribunal will start functioning at Allahabad from 01.09.2015, but the judicial functioning of the tribunal would also commence at Allahabad w.e.f. 01.09.2015. The Court has however, been informed that for the month of September, 2015 the Bench will function from 14.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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