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2013 (9) TMI 220 - AT - CustomsJurisdiction of the tribunal – Assesse filed application for transfer of the appeals to the Chennai bench - Held that:- The Chennai bench of the Tribunal had jurisdiction to entertain the appeals inasmuch as the cause of action arose - the show-cause notice was issued by the ADG, DRI, Chennai and the order was passed by the Commissioner of Central Excise (Adjudication), Bangalore in his capacity as the Commissioner of Customs (Export), Chennai in terms of Notification No.106/2004 – matter was placed before the President for decision – Decided in favor of assesse.
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