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of <h1>Chairman's Power to Transfer Central Excise Cases Across Benches Allows Discretionary Reallocation Under Specific Procedural Guidelines</h1> The statutory provision outlines the Chairman's authority to transfer cases between different Benches in Central Excise proceedings. The Chairman can transfer a pending case upon application by the assessee, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner of Central Excise, after providing notice and hearing relevant parties. Alternatively, the Chairman may transfer cases on their own motion without notice. The provision has a sunset clause expiring on April 1, 2025.
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