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of <h1>Application to Transfer Case Denied Due to Lack of Valid Grounds and Delayed Filing</h1> <h3>COMMISSIONER OF CUS., CHENNAI Versus BELLARY STEELS AND ALLOYS LTD.</h3> COMMISSIONER OF CUS., CHENNAI Versus BELLARY STEELS AND ALLOYS LTD. - 2004 (178) E.L.T. 925 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai rejected an application for transfer of a case to the Bangalore Bench due to lack of valid grounds and delayed filing. The application was deemed insincere as the appeal had been pending since 1998 and the Bangalore Bench had been operational for over 3 years. The request was denied.
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