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2011 (3) TMI 1189 - CESTAT, MUMBAITransfer of appeal - application filed by the assessee with the South Zonal Bench for transfer of the department's appeal to the West Zonal Bench on the ground that their registered office is situated at Mumbai, the South Zonal Bench ordered transfer of that appeal, later on, bench took note of Public Notice and ordered transfer of both the appeals to South Zonal Bench (Chennai) - Assistant Registrar of the Chennai Bench sent a letter requesting for obtaining the approval of the Hon'ble President and forwarding the same - Held that:- Had the present appeals been filed on or after 5.8.2005 with the Zonal bench concerned (Chennai), the appeals would have been heard by that bench. Prior to 5.8.2005, it was open to a party to file appeal with the Principal Bench or with a Zonal bench and then seek transfer to the jurisdictional bench. This is what was done by the party in the present case, who filed their appeal with this bench and sought transfer of the department's appeal from Chennai bench to this bench on the ground that their registered office is situated in Mumbai. The transfer application was not opposed. This view of ours is at variance with the view taken by the bench on 29.9.2010. Therefore, in the interest of judicial discipline, we would like to have the Hon'ble President's decision in the matter before proceeding to hear the appeals. Accordingly, the Assistant Registrar is directed to place the records along with a certified copy of this order before the Hon'ble President without delay.
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