Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

CESTAT Bar Association, M/s Om Shiv Transport Versus Union of India Thru. Secy. Deptt. of Reve. And 4 Others

2017 (11) TMI 666 - ALLAHABAD HIGH COURT

Power of the registrar of the Tribunal to transfer a case before another bench with the consent of parties - Intervernor's application filed under Order 1 Rule 8A read with Section 151 CPC on behalf of the Customs Excise and Service Tax Appellate Tribunal Bar Association through its President - Held that: - Surprisingly, without any authority of law, the Registrar by the impugned Notification dated 10.10.2017 has passed an order that in all such appeals when both the parties to the appeal agree, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

been issued creating a Bench at Allahabad by carving out the jurisdiction from Delhi, as such the Registrar has no power to create any further jurisdiction apart from what has been created by the Gazettee Notification. A jurisdiction of the Bench can not, under any circumstances, be conferred merely upon the consent of the parties - application allowed. - Civil Misc. Intervention Application No.354159 of 2017 &Civil Misc. Stay Application No. 354166 of 2017, Writ Tax No. - 354 of 2015 - Dated:- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vanshi, learned counsel for the respondent no. 1 and learned Standing Counsel for respondent no. 6. This is an intervernor's application filed under Order 1 Rule 8A read with Section 151 CPC on behalf of the Customs Excise and Service Tax Appellate Tribunal Bar Association through its President. It is to be noted that pursuant to a decision of the Union Cabinet a Notification No. 7/2013 dated 1.11.2013 was issued for setting up the Benches of CESTAT at Allahabad, Chandigarh, Mumbai, New Delh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f 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, 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 wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 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 Appellate Tribunal, New Delhi contend in paragraph 5 of the affidavit that the jurisdiction at Allahabad is yet to be notified under Section 129C of the Customs Act, 1962, which only gives the power to the Appellate Tribunal to regulate its own procedure. Once the Bench has been created and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nts in commissioning the functioning of the Bench at Allahabad". After the aforesaid interim order, the Bench at Allahabad was established vide order dated 14.8.2015 and a circular was issued directing that with effect from 1.9.2015 all the appeals/applications originating out of the State of Uttar Pradesh shall be filed at Allahabad. Since then the CESTAT, Allahabad has been established in a Building and is functioning and deciding the appeals. Surprisingly, without any authority of law, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

en to transfer such appeals in exercise of power under Section 129 of the Customs Act. It appears that while passing the order, the Registrar has also decided to change the jurisdiction of a particular Bench of the Tribunal allotted to it through Union Gazettee Notification. It is to be remembered that the Gazettee Notification has been issued creating a Bench at Allahabad by carving out the jurisdiction from Delhi, as such the Registrar has no power to create any further jurisdiction apart from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version