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2016 (12) TMI 134 - CESTAT AHMEDABADCompounding of offences - interim relief under Rule 41 of the CESTAT Procedure Rules, 1982 - whether the Single Member Bench of the Tribunal had jurisdiction to hear the appeals (and the initial Miscellaneous Applications) filed against the order dated 04.02.2016 of the Chief Commissioner of Customs rejecting the compounding of offences applications filed by the Respondents? - Held that: - we find that there is no inherent lack of jurisdiction for the Single Member Bench in hearing the appeals and miscellaneous applications and in passing the interim order No. I.O./120-123/2016 dated 21.03.2016 - Moreover, ld. Authorised Representative for Revenue has not raised the issue of jurisdiction of the Single Member Bench during the hearing of the miscellaneous application. It was held that the power to recall the judgment will not be exercised when the said ground was available to be pleaded in the original action but was not done. The Bench had asked both sides whether they have any objection in transferring Miscellaneous Applications and the Appeals to the Division Bench of the Tribunal since important issues of law are involved in the matter. The Senior Counsel for the Respondents agreed to the said proposal of the Bench. However, the Ld. Special Counsel for Revenue insisted that first the subject Interim Order should be recalled, and Revenue has no objection for transfer of the pending Miscellaneous Applications and Appeals to Division Bench thereafter. We find it appropriate to transfer the hearing of the pending appeals C/10404-10407/2016 alongwith pending Miscellaneous Applications C/Others/10132-10135/2016 to the Division Bench in view of the important legal issues involved. The Registry is directed to list the Appeals and Miscellaneous Applications before the Division Bench expeditiously. Appeals are transferred to Division Bench.
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