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    <title>2001 (8) TMI 1026 - CEGAT, NEW DELHI</title>
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    <description>Public Notice No. 2 of 2001 was construed as a facilitative measure to reduce pendency and secure expeditious disposal of appeals, so its transfer benefit was limited to appeals filed at the Mumbai Bench by assessees having factories in Gujarat. It did not extend to a wider class of appeals or justify transfer to the Delhi Bench on the facts stated. The requested transfer to the Delhi Bench was therefore refused, and the appeal papers were directed to be transferred to the Mumbai Bench.</description>
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      <description>Public Notice No. 2 of 2001 was construed as a facilitative measure to reduce pendency and secure expeditious disposal of appeals, so its transfer benefit was limited to appeals filed at the Mumbai Bench by assessees having factories in Gujarat. It did not extend to a wider class of appeals or justify transfer to the Delhi Bench on the facts stated. The requested transfer to the Delhi Bench was therefore refused, and the appeal papers were directed to be transferred to the Mumbai Bench.</description>
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      <pubDate>Tue, 28 Aug 2001 00:00:00 +0530</pubDate>
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