https://www.taxtmi.com/caselaws?id=246326 The tribunal dismissed the application for amending the cause title in an appeal memorandum filed by the assessee due to jurisdictional changes. The Commissioner of Central Excise sought the change as the appellant moved under LTU Bangalore's jurisdiction. Despite transitions between Commissionerates, the tribunal found the application not maintainable, emphasizing it should be requested by the filing party. The lack of shown prejudice or justification for the change led to the dismissal, noting administrative exigencies but requiring adherence to procedural criteria. en-us Thu, 08 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246326 The tribunal dismissed the application for amending the cause title in an appeal memorandum filed by the assessee due to jurisdictional changes. The Commissioner of Central Excise sought the change as the appellant moved under LTU Bangalore's jurisdiction. Despite transitions between Commissionerates, the tribunal found the application not maintainable, emphasizing it should be requested by the filing party. The lack of shown prejudice or justification for the change led to the dismissal, noting administrative exigencies but requiring adherence to procedural criteria. Case-Laws Central Excise Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246326