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TMI Blog2015 (9) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... f cause title allowed. - E/MISC/355/2012, E/MISC/41412/2013 in E/112/2010 - Misc Order No.41205-41206/2015 - Dated:- 16-9-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Joseph Prabakar, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per R. Periasami Both Assessee and Revenue filed MISC applications for change of cause title. In Revenue's MISC application, there is also prayer for transfer of appeal to CESTAT Kolkata Bench. 2. Revenue filed application on 25.6.2012 seeking for change of cause title as well as requesting for transfer of appeal to CESTAT Kolkata. On the other hand, appellant-assessee filed MISC application on 7.8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e laws :- (1) Big Apple Computers Vs CCE Hyderabad 2007 (207) ELT 36 (Kar.) (2) Laddan Steel Ware Mfg. Co. Vs CC New Delhi 2009 (248) ELT 159 (All.) (3) Tribunal order dt. 10.9.2012 in the case of Nissan Copper Ltd. Vs CCE Vapi 4. On the other hand, Ld. A.R submits that LTU was formed as per Rule 12BB of Central Excise Rules where the procedures of LTU has been spelt out. As per the Rules, once the appellant has opted for LTU, the Commissioner LTU has the jurisdiction of all the units of the LTU and accordingly passed the impugned order whereas the cause of issue at Kolkata and SCN waived by Commissioner of Central Excise, Kolkata-VI. She further submits that after the demerger this Kolkata unit which was part of Areva T D India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise within the jurisdiction of Zonal Bench needs to be heard by that zonal bench. In the present case, OIO has been issued by the jurisdictional Commissioner, LTU falling within the jurisdiction of this Bench falling within the jurisdiction of Hon'ble High Court of Madras. Therefore, the respective appeal will lie in this Bench. Accordingly, the request of Revenue for transfer of appeal is not justified. On perusal of Central Excise Registration Certificate No. AAPCS6078QEM007 dt. 28.6.2013 we also find that appellant has the unit in Chennai and Registration was issued by the Central Excise Chennai-IV Commissionerate. 6. In view of the above, we allow change of cause title sought by the assessee from M/s. Areva T D Ltd. to M/s. Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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