Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 40 - CESTAT, CHENNAIJurisdiction - The appellant-unit joined the LTU at Chennai on 30.6.2008 and hence it stopped functioning as a unit under the jurisdictional Central Excise officers. Prior to joining the LTU which is organized on a functional basis rather than on a jurisdictional basis, the appellants had submitted an application dated 16.6.2008 praying for inclusion of new area within their premises for which they had registration certificate - Held that: Since the original authority ceased to have jurisdiction to deal with the application dated 16.6.2008 on transfer of the jurisdiction he should have transferred the application to the LTU who assumed jurisdiction over the appellant-unit subsequent to their joining the LTU.
|