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Issues: Whether the appeal should be entertained by the Chennai Bench or be placed before the Hon'ble President for constitution of a common Bench in view of the impugned order emanating from Mumbai and connected appeals by other noticees.
Analysis: The appeal arose from a common adjudication order passed outside the territorial jurisdiction of the Bench, while connected appeals on the same order were already stated to be pending elsewhere. In such circumstances, and in light of Notification No. 1/2022 dated 24.01.2022, the proper course was to avoid parallel consideration of the same subject matter by different Benches. The principles of comity of courts and forum non conveniens supported placing the matter before the Hon'ble President so that a single Bench could hear all appeals arising from the same order.
Conclusion: The appeal was not entertained on merits at that stage and the appellant was directed to seek transfer of the appeal before the Registry for placement before the Hon'ble President for appropriate orders.