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<h1>Transfer of Appeals for Expedited Disposal: CEGAT Rules for Assessors with Factories</h1> <h3>VINNY OVERSEAS (P) LIMITED Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> VINNY OVERSEAS (P) LIMITED Versus COMMISSIONER OF C. EX., ALLAHABAD - 2002 (147) E.L.T. 641 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi clarified that appeals filed at Mumbai Bench by assesses with factories in Gujarat can be transferred to Delhi Bench. The Public Notice No. 2 of 2001 was issued to expedite the disposal of appeals filed at Mumbai Bench. The miscellaneous application was disposed of accordingly, and the appeal papers were directed to be transferred to Mumbai.