TMI Blog2018 (10) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... XXIVA read with Chapter XXXI Rules 1 to 3 of the Appellate Side Rules provide that appeal under the Customs Act and the Central Excise Act i.e. tax appeals which arise out of districts relating to which of the benches at Nagpur, Aurangabad, Goa and the principal bench have been allotted are to accept the filing of an statutory tax appeal. The presentation of these five appeals in terms of the High Court Rules has to be before the appropriate bench (includes the principal seat at Mumbai) on the basis of the district where the dispute arose. It is a settled position in law that the practice of the Court is the law of the Court. In terms of the Appellate Side Rules, the appeals have to be presented at that bench (including the principal seat) which has been allocated the place where the dispute has arisen and not the place where the appellate authority is situated. The preliminary question is answered in the negative that is in favour of the respondent Revenue and against the appellants. - CUSTOMS APPEAL NO. 19 OF 2017, CUSTOMS APPEAL NO. 20 OF 2017, CUSTOMS APPEAL NO. 25 OF 2017, CENTRAL EXCISE APPEAL NO. 105 OF 2017, - - - Dated:- 19-10-2018 - M.S. SANKLECHA RIYAZ I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Side Rule, 1960 (Appellate Side Rules). Alternatively, all the respondents urge that in these appeals the forum conveniens in these cases are the respective benches at Nagpur and Goa as not only the dispute / cause of action arise within the area allocated to the respective benches at Nagpur and Goa as assigned by the Appellate Side Rules but even the Officers of the respondents are stationed there to instruct its advocates. Thus, a transfer of all these appeals to the respective benches at Nagpur and Goa is sought by the Respondent Revenue. 5. In support of its preliminary objection, the respondents have placed reliance upon Chapter XXXI, Rule 1, 2 and 3 of the Appellate Side Rules which inter alia reads as under : 1. Presentation of matters at Nagpur, Aurangabad and Goa All appeals, applications, references and petitions including petitions for exercise of powers under Articles 226 and 227 of the Constitution arising in the Judicial Districts of Akola, Amravati, Bhandara, Buldhana, Chandrapur, Nagpur, Wardha, Yavatmal and Gadchiroli which lie to the High Court of Bombay shall be presented to the Additional Registrar of that High Court at Nagpur and shall be dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Maharashtra Value Added Tax, 2002. Or under any tax legislation other than which is referred to hereinabove or which is enacted or re enacted or that may be enacted after the coming into operation of these Rules which provide for an appeal to the High Court from an order of the Tribunal under such legislation. arising out of Kolhapur, Nashik, Pune, Raigad, Ratnagiri, Sindhudurg, Satara, Sangli, Solapur and Thane Districts shall be presented to the Prothonotary and Senior Master of High Court of Judicature at Bombay and the same shall be heard and disposed of by a Division Bench on the Original Side. 2. The Rules for filing such Direct and Indirect Tax Appeals on the Original Side will also apply mutatis mutandis, to all Tax Appeals arising from the aforesaid Districts. 7. It is submitted by the Respondent Revenue that on reading of the above provisions, it is clear that where a dispute arose within the specified districts relating to particular benches, then, the appeals arising from such districts would have to be filed at the respective benches as allocated/assigned to Principal seat and the Benches. It is only such appeals which arise out of dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng been rendered sub silento and / or per incuriam. Moreover, the decisions of the coordinate benches would cease to be binding where there has been a change in law and / or practice as enunciated in the Rules published by the Court. This as the earlier decisions this Court in Vinar Ispat Ltd. (supra) and Facor Steel Ltd. (supra) were all rendered prior to the insertion of Chapter XXIV A on 27th October, 2014 and thus had no occasion to consider and deal with it. The aforesaid amendment clearly restricts the filing of tax appeals before the appellate side of the Principal Bench of this Court to only such appeals from orders of the Tribunal which arise out of the specified districts therein. Therefore, it is no longer the situs of the Tribunal which decides which of the benches or the principal seat of this Court to which an appeal lies but the place where the dispute arose. It must, therefore, follow, that appeals arising out of districts other than those mentioned in Chapter XXIV A of the Appellate Side Rules, would in term of Chapter XXXI of the Appellate Side Rules relate to the dispute arising from districts which require these tax appeals to be presented before the benches at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titution of India and not with the filing of a statutory tax appeal as in this case. Thus, writ petitions unlike tax appeals are not governed by Chapter XXIV A of the Appellate Side Rules. Moreover, the Apex Court in Ambica Industries vs. Commissioner of Central Excise 213 ELT 323 while dealing with an issue of jurisdiction between two Courts in respect of orders of the Tribunal having jurisdiction over two or more States held that for purposes of the statutory appeals under the Central Excise Act, it will not be the situs of the Tribunal which would decide the jurisdiction of the Court but the place where the dispute arose. It further in terms held that the decision of the Hon ble Supreme Court Sri Nasiruddin (supra) would not apply to such cases. Relying upon the above (although not strictly applicable to the present facts), one can proceed to hold that considerations in case of a writ would be different from that in case of statutory tax appeals. At this the Appellant did invite our attention to the decision of the Supreme Court in Cannon Steel Pvt. Ltd. Vs. Commissioner of Customs (Export Promotion) 2007 (218) ELT 161 where the court while dealing with an appeal under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act and the Central Excise Act i.e. tax appeals which arise out of districts relating to which of the benches at Nagpur, Aurangabad, Goa and the principal bench have been allotted are to accept the filing of an statutory tax appeal. It is after having so filed, in facts of the particular case where the parties or any of the party desire that the case should be transferred to be heard at the Principal seat at Bombay or vis a versa, that an application can be made to the Hon'ble the Chief Justice, who may in his discretion transfer the appeal from the benches of this Court to the Principal Bench at Bombay or vis vis for the purposes of hearing. This is in terms of the provisos to Rule 1, 2 and 3 of Chapter XXXI of the Appellate Side Rules. However, the presentation of these five appeals in terms of the High Court Rules has to be before the appropriate bench (includes the principal seat at Mumbai) on the basis of the district where the dispute arose. It is a settled position in law that the practice of the Court is the law of the Court. In fact, the Supreme Court in Collector of Central Excise Vs. Standard Motors Products 41 ELT 617 had while refusing to interfere with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we may point out that the number of Excise and Customs Appeals pending before the benches are very small in number then those pending before the principal seat of this Court. In fact, we called for figures of pending Excise, Customs and Service tax appeals from the Registry. As on 17th September 2018 the Registry informs us that the Excise and Customs Appeals pending in Mumbai are a little over 1000; at Aurangabad Bench 22 (this is disputed by Mr. Shah for the Appellant); at Nagpur Bench 36; and at Goa Bench 74. These are official figures and there is no reason not to accept the same merely because it is disputed. Therefore, there is greater likelihood that the dispute raised in these appeals may be resolved earlier at the benches then at the principal seat, if after admission it is kept pending here. 17. Therefore, the question as framed is answered in the negative i.e. the tax appeals are to be filed before the bench allotted to the district where the dispute arose. 18. Accordingly, the Registry is directed to transfer the papers and proceedings relating to : (a) Customs Appeal Nos. 19 of 2017 and 20 of 2017 to the Goa Bench; (b) Customs Appeal Nos. 25 of 2017 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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