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<h1>Appellate Tribunal denies transfer request based on jurisdiction and record location</h1> <h3>RANE NSK STEERING SYSTEMS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III</h3> RANE NSK STEERING SYSTEMS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III - 2006 (197) E.L.T. 576 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi rejected the request by Rane NSK Steering Systems Limited to transfer their case to Chennai Bench due to manufacturing unit jurisdiction and record location. (2005 (12) TMI 355 - CESTAT, New Delhi)