Establishment of Central Excise & Customs Tribunal in Allahabad: Location, Operations, and Pending Appeals

The Allahabad High Court addressed the establishment of a Central Excise and Customs Tribunal in Allahabad, including the identification of suitable locations and the transfer of pending appeals from New Delhi. The Central Excise Department provided temporary space in the Red building for the Tribunal's operations, with requests made for access through gate no.2 on Stanley road. The Registrar CESTAT is overseeing the process, with the matter listed for further consideration regarding the tribunal's progress and the establishment of a permanent Tribunal in Allahabad.

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Issues: Establishment of Central Excise and Customs Tribunal in Allahabad, Transfer of appeals, Provision of necessary facilities, Access to Red building

Establishment of Central Excise and Customs Tribunal in Allahabad:
The judgment addresses the establishment of a Central Excise and Customs Tribunal in Allahabad. The District Magistrate inspected various plots and identified suitable locations for the tribunal, including Nazul Plot No.112, Nazul Plot No.131, Plot No.142, and Building No.34A on Mahatma Gandhi Marg. The Registrar CESTAT will consider these proposals and explore other options if needed, including acquiring land from private owners. The tribunal has started functioning in Allahabad from specific office locations, and the appointment of Judicial and Technical Members is pending notification.

Transfer of appeals:
The Registrar CESTAT has issued advertisements and notices regarding the transfer of appeals pending before the Central Excise and Customs Tribunal in New Delhi to Allahabad from 1st September, 2015. Fresh appeals are now being filed from the office in Allahabad, and the circuit Bench of the Tribunal is scheduled to sit from 14th September to 18th September, 2015, with regular functioning of the Regional Bench starting from 1st October, 2015.

Provision of necessary facilities:
The Central Excise Department has provided temporary space in the Red building on the Central Excise building campus for the Tribunal to commence operations from 1st October, 2015. The Registrar CESTAT has reported the provision of halls, rooms, and a Chamber for the Member (Judicial) and his Secretariat. The Central Excise Department is expected to hand over possession of the Red building to the Tribunal by early September, 2015.

Access to Red building:
To ensure efficient functioning and easy access to the Red building, the Registrar CESTAT has requested permission to use gate no.2 on Stanley road, controlled by the Income Tax Department. The court directed the Registrar CESTAT to approach the Chief Commissioner of Income Tax, Allahabad, for temporary access through gate no.2 and expects cooperation in granting permission. The matter is listed for further consideration on 28th October, 2015, for an update on the tribunal's progress and the establishment of a permanent Tribunal in Allahabad.

This detailed judgment from the Allahabad High Court outlines the steps taken for the establishment of a Central Excise and Customs Tribunal in Allahabad, including site inspections, transfer of appeals, provision of necessary facilities, and the request for access to the Red building for efficient functioning.

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