TMI Blog2011 (3) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. Prio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble President without delay. - C/1487/2002-Mum. and C/46/2004-Mad. - - - Dated:- 23-3-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Respondent Represented by: Shri P.K. Agarwal, Jt.CDR Per : P.G. Chacko These appeals of the assessee and the Revenue are against a common order passed by the Commissioner of Customs, Chennai. The assessee's appeal was filed with the We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2010 to his counter part in Mumbai requesting for obtaining the approval of the Hon'ble President and forwarding the same. The Assistant Registrar of this bench, however, has taken the view that it is not necessary to make a reference to the Hon'ble President as both the appeals were filed prior to 5.8.2005 (date of the Public Notice). According to the A.R., the appeals can be heard by this b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r registered office is situated in Mumbai. The transfer application was not opposed. In any case, for efficient administration of justice in the case, both the appeals must be heard by the same bench and they are presently before the same bench. We are of the view that Public Notice No. 2/2005 could not have undone what was done prior to 5.8.2005. In other words, as on the dates of filing of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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