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2015 (9) TMI 1266 - CESTAT CHENNAI

2015 (9) TMI 1266 - CESTAT CHENNAI - 2015 (326) E.L.T. 705 (Tri. - Chennai) - Change of cause title - Transfer of appeal - Held that:- OIO has been issued by the jurisdictional Commissioner, LTU falling within the jurisdiction of this Bench falling within the jurisdiction of Hon'ble High Court of Madras. Therefore, the respective appeal will lie in this Bench. Accordingly, the request of Revenue for transfer of appeal is not justified. On perusal of Central Excise Registration Certificate No. AA .....

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th Assessee and Revenue filed MISC applications for change of cause title. In Revenue's MISC application, there is also prayer for transfer of appeal to CESTAT Kolkata Bench. 2. Revenue filed application on 25.6.2012 seeking for change of cause title as well as requesting for transfer of appeal to CESTAT Kolkata. On the other hand, appellant-assessee filed MISC application on 7.8.2013 seeking change of cause title from M/s. Areva T & D India Ltd. to M/s. Schneider Electric Infrastructure .....

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d appeal before this Bench. He submits that by allowing the cause title application, appeal is to be heard by this Bench as per CESTAT (Procedure) Rules as the jurisdictional Bench is Chennai where the Commissioner, LTU passed the impugned order. He further submits that as per the provisions, only assessee-appellant has right to seek for transfer of appeal to another Bench and respondent-revenue cannot seek transfer of appeal. He further submitted that even if the appeal is transferred to Kolkat .....

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Vs CC New Delhi 2009 (248) ELT 159 (All.) (3) Tribunal order dt. 10.9.2012 in the case of Nissan Copper Ltd. Vs CCE Vapi 4. On the other hand, Ld. A.R submits that LTU was formed as per Rule 12BB of Central Excise Rules where the procedures of LTU has been spelt out. As per the Rules, once the appellant has opted for LTU, the Commissioner LTU has the jurisdiction of all the units of the LTU and accordingly passed the impugned order whereas the cause of issue at Kolkata and SCN waived by Commissi .....

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t application for transfer of appeal to CESTAT Kolkata may be allowed. 5. After hearing both sides, we find that impugned OIO dt. 27.11.2009 was passed by the Commissioner(CE&ST), LTU, Chennai wherein he adjudicated the SCN and passed the final order against Areva T&D India Ltd. as the said company opted LTU registration for all their units. The appellant i.e Areva T&D India Ltd. filed the present appeal against the Commissioner's LTU order. We find that Areva T & D Ltd. is s .....

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