Appeal transfer under Public Notice 2 of 2001 limited to specified Mumbai Bench cases, with Delhi transfer refused.

Public Notice No. 2 of 2001 was construed as a facilitative measure to reduce pendency and secure expeditious disposal of appeals, so its transfer benefit was limited to appeals filed at the Mumbai Bench by assessees having factories in Gujarat. It did not extend to a wider class of appeals or justify transfer to the Delhi Bench on the facts stated. The requested transfer to the Delhi Bench was therefore refused, and the appeal papers were directed to be transferred to the Mumbai Bench.

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Issues: Whether Public Notice No. 2 of 2001 permitted transfer of appeals to the Delhi Bench only in cases filed at the Mumbai Bench by assessees having their factory in Gujarat.

Analysis: The Public Notice was treated as a facilitative measure intended to reduce pendency and secure expeditious disposal of appeals. On that construction, the benefit of transfer was confined to appeals filed at the Mumbai Bench by assessees having their factory in Gujarat, and not to a wider class of appeals.

Conclusion: The request for transfer to the Delhi Bench was not accepted, and the appeal papers were directed to be transferred to the Mumbai Bench.

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