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TMI Blog2017 (11) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... and heard at the Principal Bench, New Delhi subject to the approval of the President. The intervenor, who is the CESTAT Bar Association are aggrieved by the aforesaid order stating that once the Union Cabinet has created, by Notification, a Bench at Allahabad to hear appeals arising from U.P., no such direction can be given to transfer such appeals in exercise of power under Section 129 of the Customs Act - It is to be remembered that the Gazettee Notification has been issued creating a Bench at Allahabad by carving out the jurisdiction from Delhi, as such the Registrar has no power to create any further jurisdiction apart from what has been created by the Gazettee Notification. A jurisdiction of the Bench can not, under any circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was passed: In paragraph 5 of the affidavit the Registrar has stated that the jurisdiction of the Bench at 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, pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the constraints in commissioning the functioning of the Bench at Allahabad . After the aforesaid interim order, the Bench at Allahabad was established vide order dated 14.8.2015 and a circular was issued directing that with effect from 1.9.2015 all the appeals/applications originating out of the State of Uttar Pradesh shall be filed at Allahabad. Since then the CESTAT, Allahabad has been established in a Building and is functioning and deciding the appeals. Surprisingly, without any authority of law, the Registrar by the impugned Notification dated 10.10.2017 has passed an order that in all such appeals when both the parties to the appeal agree, the matter can be transferred and heard at the Principal Bench, New Delhi subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfer of proceedings from one Bench to another Bench situated in a different State, can be made only by way of a judicial order. The present case is not a transfer from one Bench to another bench functioning in the very same State. In case there are two or more Benches in a particular State, it is always open to the Appellate Tribunal to transfer a particular matter from one Bench to another in case it is made out that the other Bench is not functioning or for any other justifiable reason. (23) The Tribunal at Mumbai is bound by the law declared by the Bombay High Court. The Tribunal at Madras is expected to decide the matters on the basis of the law laid down by the Madras High Court. Therefore, the Appellate Tribunal cannot transfer m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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