2001 (3) TMI 445

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....der-in-Original questioned the correctness of that order by filing an appeal before the Delhi Bench of CEGAT. Number of that appeal is C/48/2000-NB. Subsequently, the Revenue moved application before the President for transferring appeals C/566 to 587/2000 to Delhi Bench for final hearing along with the abovementioned appeal filed by Shri Solly Perumal. On that application, appeals pending before the West Zonal Bench were transferred to the Bench at Delhi. These appeals have been numbered as C/471-492/2000-NB. 2. Some of the respondents in the appeals filed by the Revenue moved Bombay High Court by filing Writ Petition Nos. 102/2001, 121/2001 and 137/2001. Those writ petitions were disposed of by the High Court on 24-1-2001. As obse....

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....rial jurisdiction of the adjudicating authority which was situated in Bombay. On this basis it was contended that there is no reason for transferring the appeals from West Zonal Bench to Delhi Bench. 4. Before proceeding further, I would like to make it clear that the learned Counsel representing Respondent Nos. 9 and 20 did not question the jurisdictional competence of the President to transfer any appeal from one zonal bench to another zonal bench. Apex Court in Union of India v. Paras Laminates (P) Ltd. - 1990 (49) E.L.T. 322 (S.C.) has recognised the President's power in relation to constitution of benches and transfer of cases. Since the power of the President is thus settled, I proceed on the basis that the application file....