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2022 (8) TMI 161

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..... ribunal - HELD THAT:- The identical issue of jurisdiction came before this tribunal in the case of SAVITHA NISAR VERSUS ADJUDICATION DRI MUMBAI [ 2021 (12) TMI 1373 - CESTAT AHMEDABAD] , where it was held that the impugned order was passed by the ADG (Adjudication),DRI, Mumbai. Accordingly, the appeal lies in the Mumbai bench and this Ahmedabad bench has no jurisdiction to entertain this appeal. .....

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..... GST Intelligence New Delhi, the appeal lies before the Delhi Bench of this Tribunal. He also placed reliance on the following Judgments: A/12638/2021 dated 16.12.2021- SAVITHA NISAR Vs. ADJUDICATION DRI MUMBAI HARSARAN DASS SITA RAM Vs. CCE, PANCHKULA- 2015 (332) ELT 686 (P H) PARAMOUNT CABLE CORPN. Vs. CCE, DELHI-I-2002 (150) ELT 528 (Tri-Delhi) NASHIK STRIPS P LTD Vs. CCE, NASHIK- .....

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..... earned AR, I find that the identical issue of jurisdiction came before this tribunal wherein, the following order was passed:- This appeal is arising out of impugned order dated 22.09.2021 passed by the Additional Director General,(Adjudication), DRI ,Mumbai. Bench has raised a query that this order is not appealable before this bench since it was passed by the ADG,DRI, Mumbai the correct jur .....

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..... e also placed reliance on the following judgment:- Areva T D India Ltd- 2015-TIOL-2299-CESTAT-MAD Shirdi Industrial Ltd- 2016 (336)ELT 703 (tri.All) 5. On careful consideration of the submission and the judgments relied upon by both the sides. We find that the impugned order was passed by the ADG (Adjudication),DRI, Mumbai. Accordingly, the appeal lies in the Mumbai bench and .....

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