2015 (9) TMI 1266

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..... 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 7.8.2013 seeking change of cause title from M/s. Areva T & D India Ltd. to M/s. Schneider Electric Infrastructure Ltd. These applications were taken up for hearing on several occasions and on 13.5.2014, the applications were heard at length and the Bench directed both the appellant and the Revenue to clarify as to whether assessee-company at present is functioning within the jurisdiction of Chennai Branch. 3. Learned Advocate submits that cause of action arose at Chennai where the OIO was passed by the Commissioner of Central Excise & Service Tax, LTU, Chennai on 27.11.2009 .....

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..... olkata 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 Ltd. is no more with LTU from the date of de-merger and CCE Kolkata VI is the jurisdictional Commissioner in whose jurisdiction the unit is located. She further submits once the unit is out of LTU the Commissioner LTU has already transferred all the records to the Commissioner of Central Excise Kolkata-VI where the appellant is located. Therefore, she prayed that application for transfer of appeal to CESTAT Kolkata may be allowed. 5. After hearing both sides, we find that impugned OIO dt. 27.11.2009 was passed by the Commissioner(CE&ST), LTU, Chennai wherein he adjudicated the .....

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..... 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. Schneider Electric Infrastructure Ltd. and also we allow change of cause title sought by Revenue from Commissioner of Central Excise & Service Tax, LTU, Chennai to Commissioner of Central Excise, Kolkata-VI Commissionerate. We reject the Revenue's request for transfer of appeal to CESTAT Bench, Kolkata. Accordingly, the applications for change of cause title filed by assessee and Revenue are allowed. Revenue's request for transfer of appeal filed by Revenue is rejected. The stay application No. E/Stay/69/2010 is posted for hearing on 29.10.2015. 
Case laws, Decisions, J .....

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