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2012 (10) TMI 109 - HC - Central ExciseChallenge the jurisdiction of the Commissioner (Adjudication) Central Excise, Delhi - Held that:- The petitioner had received the notices of transfer of the cases by the Central Board of Excise & Customs under Rule 3 (1) of the Central Excise Rules, 2002 read with Notification No. 39/2001 - Central Excise (N.T.) dated 26.6.2001, from the Commissioner, Central Excise Meerut in November, 2011. It is admitted that the petitioner had put in appearance before the Commissioner (Adjudication), Central Excise, Delhi, to which the case and other 138 similar cases have been transferred. Thus the petitioner has sufficiently explained the delay in approaching the Court after having received the notice in November, 2011. It also acquiesced to jurisdiction of the Adjudicating Authority, by putting appearance before him. No merit in the grounds of hardships in inter-State transfer as the State of UP adjoins the State of Delhi. The distance is not so big that the ground of travel may be considered to challenge jurisdiction of common Adjudicating Authority - against assessee.
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