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2015 (8) TMI 634 - ALLAHABAD HIGH COURT

2015 (8) TMI 634 - ALLAHABAD HIGH COURT - 2015 (322) E.L.T. 781 (All.) - Housing of CESTAT Bench at Allahabad - Registrar has stated that the jurisdiction of the Bench at Allahabad is yet to be notified by the President CESTAT (under Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act 1944 (1 of 1944), Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975 - Held that:- Government of India, Ministry of Finance, Department of .....

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e 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 done, we fail to understand as to how the Registrar of Customs, Excise and Service Tax App .....

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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. - Writ Tax No. - 354 of 2015 - Dated:- 11-8-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Nishant Mishra, S.D. Singh For the Respondent : A.S.G.I.,Gyan Prakash, Ramesh Chandra Shukla, Ravi Prakash Srivastava ORDER Pursuant to our order dated 08.07.2015 passed in Central Excise Appeal No. 135 of 2015, we direct .....

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e 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 o .....

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ilability of the space in the present building, which houses the Central Administrative Tribunal. We were intimated that the Income Tax building has two court rooms where the Income Tax Appellate Tribunal was functioning and one of the Benches has been shifted to Lucknow and, consequently, one court room along with rooms for the members of the Tribunal and for members of the Bar are available on the Ist/IInd floor of the building and that the infrastructure is readily available. We have been inf .....

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llate Tribunal either on a temporary basis or on a permanent basis. At the same time, the District Magistrate will also inspect the adjacent 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 .....

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e, Allahabad to cooperate with the District Magistrate, Allahabad. Let a comprehensive report be submitted by the District magistrate by 20.08.2015. We have perused the affidavit of Sri A.Mohan Kumar, Registrar, Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 28.07.2015 filed in Central Excise Appeal No. 135 of 2015. In paragraph 4 of the affidavit it has been stated that despite their best efforts suitable premises to locate the regional Bench at Allahabad has not been fou .....

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Customs, Excise & Service Tax Appellate Tribunal at Allahabad. In paragraph 5 of the affidavit the Registrar has stated that the jurisdiction of the Bench at Allahabad is yet to be notified by the President CESTAT (under Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act 1944 (1 of 1944), Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975. In this regard, we find that the Government of India, Ministry of Finance, D .....

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n 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 done, we fail to understand as to how the Registrar of Customs, Excise and Ser .....

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not allowing the functioning of the Bench at Allahabad for vested reasons. We, accordingly, direct the Registrar posted at Customs, Excise and Service Tax Appellate Tribunal, New Delhi to be present before this Court on 20.08.2015 along with an affidavit explaining the circumstances and the constraints in commissioning the functioning of the Bench at Allahabad. This Court by an order dated 12.05.2015 in Writ Petition (Tax) No. 354 of 2015 had directed that fresh filing of Custom and Excise Appea .....

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