Tax appeal filing rules require presentation before the bench linked to the dispute's district, not the Tribunal's location.

Appeals under Section 130 of the Customs Act and Section 35G of the Central Excise Act arising from Tribunal orders at Mumbai were held to be governed by Chapter XXIV-A of the Bombay High Court Appellate Side Rules, 1960. The filing forum depends on the district from which the dispute arose, not on the situs of the Tribunal. The Rules also preserve the Chief Justice's power to transfer matters between the principal seat and the benches, confirming that the appeal must first be presented before the bench allotted to the relevant district. The preliminary objection was accepted and the appeals had to be filed before the appropriate bench.

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Issues: Whether appeals under Section 130 of the Customs Act and Section 35G of the Central Excise Act arising from Tribunal orders at Mumbai were to be presented and heard at the principal seat at Mumbai or before the bench allotted to the district where the dispute arose.

Analysis: The Court held that the earlier decisions relied upon by the appellants did not govern the controversy because they were decided before insertion of Chapter XXIV-A of the Bombay High Court Appellate Side Rules, 1960. Under Chapter XXIV-A read with Chapter XXXI, the place for filing tax appeals is determined not by the situs of the Tribunal but by the district from which the dispute arose. The rules also preserve the Chief Justice's discretion to transfer a case between the principal seat and the benches, showing that presentation must first be made before the appropriate bench allocated to the relevant district. The Court treated the published appellate side rules as controlling and applied the principle that the practice of the Court is the law of the Court.

Conclusion: The appeals were required to be filed before the bench allotted to the district where the dispute arose, and the preliminary objection was accepted in favour of the Revenue.

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