TMI Blog2012 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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. - WRIT TAX No. - 1076 of 2012 - - - Dated:- 19-9-2012 - Sunil Ambwani, And Aditya Nath Mittal, JJ. Petitioner Counsel :- R. Santhanam, Ajay Bhanot Respondent Counsel :- R.C. Shukla 1. We have heard Shri R. Santhanam assisted by Shri Ajay Bhanot for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the jurisdiction of the Commissioner or other statutory functionary under the Central Excise Act cannot be dealt with or decided like orders of transfer and posting of officers and the jurisdiction of any authority in relation to any assessee cannot be transferred in the absence of express statutory provisions to do so and that too in the public interest and also for the benefit of the assessee concerned so far not to cause additional problems for the tax payer to run from one state to another to attend cases at places where no jurisdiction exists; (vi) issue a writ, order or direction in the nature of mandamus declare that the action, orders and notices of the Respondents individually and collectively are violative of Articles 14, 19, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Adjudication), Central Excise, Delhi to act as a Common Adjudicating Authority for purpose of adjudication of the similar types of cases. In all 138 cases of the States of UP, Punjab and Jammu and Kashmir have been transferred to the Commissioner (Adjudication) Central Excise, Delhi. 5. On going through the record we find 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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