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2011 (12) TMI 435 - CESTAT BANGALOREChange in cause title in appeal memorandum filed by the assessee way back in 2004 - assessee is now coming under the jurisdiction of Large Taxpayers Unit (LTU), Bangalore - Held that:- The jurisdictions of the Central Excise Commissionerate keep changing due to administrative exigencies. Apparently, the unit was initially in the jurisdiction of Commissioner of Central Excise, Bangalore-II Commissionerate and subsequently came under the jurisdiction of Commissioner of Central Excise, Bangalore-III Commissionerate when the dispute was before the Hon’ble High Court and presently has come under the jurisdiction of Commissioner of Central Excise, LTU. The exact dates on which the jurisdictional changes took place have not been furnished. The successor Commissioner no doubt steps into the shoes of the previous Commissioner for the purpose of jurisdiction. It has not been shown as to what prejudice has been caused to the present applicant and in what way they are handicapped in defending the case before the Tribunal. At any rate, this may not justify amendment of cause title, a document filed by the appellant at the instance of the present jurisdictional Commissionerate viz. Commissioner of Central Excise, LTU. Such an application could be entertained only at the instance of person who has filed the said document. - Decided against appellant.
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