2011 (6) TMI 40

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent   Heard both sides.   2. The appellant-unit joined the LTU at Chennai on 30.6.2008 and hence it stopped functioning as a unit under the jurisdictional Central Excise officers. Prior to joining the LTU which is organized on a functional basis rather than on a jurisdictional basis, the appellants had submitted an application dated 16.6.2008 praying for inclusion of new ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsfer of the jurisdiction he should have transferred the application to the LTU who assumed jurisdiction over the appellant-unit subsequent to their joining the LTU. The application needs to be considered afresh by the authorities presently having jurisdiction over the unit. The impugned order passed by the lower appellate authority on extraneous conditions cannot be upheld. The same is set aside ....