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2015 (8) TMI 634

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..... ct, 1994 notifying the creation of a Bench of Customs, Excise and Service Tax Appellate Tribunal at Allahabad, pursuant to which a communication dated 13.11.2013 was issued to the Registrar, Customs, Excise and Service Tax Appellate Tribunal, New Delhi intimating the creation of the new Bench at Allahabad having jurisdiction to hear the appeals arising out from U.P., which is to be carved out from Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal. The creation of the Bench and the jurisdiction of this Bench at Allahabad has been done by the Union Cabinet by its decision dated 24.10.2013. This creation of Bench prima facie appears to be in exercise of the powers under Section 129 of the Customs Act, 1962. Once this is don .....

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..... availability of the land and building at Allahabad. The District Magistrate has been candid enough to state that necessary information has not yet been made available to him. He however submitted that the Registrar CESTAT has not made any effort nor contacted the District Magistrate for the purpose of providing land or building to them. We, accordingly, direct the District Magistrate,Allahabad to take necessary information from various departments like the Allahabad Development Authority, Nagar Nigam, Allahabad etc. and intimate the Court with regard to the availability of a suitable accommodation of 15,000 sq.ft. of land and building for the purpose of housing the Central Excise Appellate Tribunal at Allahabad. We also direct the Distri .....

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..... building, namely, the Central Excise building and give a report with regard to availability of space in that building and also the feasibility of construction of an additional floor. The said inspection may be made after due intimation to the Central Excise Commissioner, Allahabad. The District Magistrate may also consider availability of space in the newly made buildings being built by private builders and developers, which has come up all over the city. The District Magistrate will also see the availability of private buildings and land, if government building and land is not available. The District Magistrate,Allahabad may also consider the building, which was previously occupied by the Official Liquidator attached to the High at Tashka .....

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..... 9C of the Customs Tariff Act, 1975. In this regard, we find that the Government of India, Ministry of Finance, Department of Revenue has issued a notification dated 01.11.2013, which has been issued under the Central Excise Act, 1944, the Customs Act, 1962 and Chapter V of the Finance Act, 1994 notifying the creation of a Bench of Customs, Excise and Service Tax Appellate Tribunal at Allahabad, pursuant to which a communication dated 13.11.2013 was issued to the Registrar, Customs, Excise and Service Tax Appellate Tribunal, New Delhi intimating the creation of the new Bench at Allahabad having jurisdiction to hear the appeals arising out from U.P., which is to be carved out from Delhi Bench of the Customs, Excise and Service Tax Appella .....

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..... No explanation has been furnished by the Registrar, Customs, Excise and Service Tax Appellate Tribunal and non-compliance of the order of the Court without any justifiable reason amounts to contempt of the orders of the Court. We, accordingly, direct the Registrar, Customs, Excise and Service Tax Appellate Tribunal, New Delhi to issue necessary orders on this aspect on the filing of fresh matters at Allahabad on or before the next date of listing or explain the circumstances for not doing so. This Court by order dated 31.07.2015 further directed the Registrar,Customs, Excise and Service Tax Appellate Tribunal, New Delhi to ensure that the Customs, Excise and Service Tax Appellate Tribunal, Allahabad would sit for the time being at le .....

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