2011 (3) TMI 1189

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....cko     These appeals of the assessee and the Revenue are against a common order passed by the Commissioner of Customs, Chennai.  The assessee's appeal was filed with the West Zonal Bench and the Revenue's appeal with the South Zonal Bench (Chennai). On an application filed by the assessee with the South Zonal Bench for transfer of the department's appeal to the West Zonal ....

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....s not necessary to make a reference to the Hon'ble President as both the appeals were filed prior to 5.8.2005 (date of the Public Notice).  According to the A.R., the appeals can be heard by this bench only.  This view of the A.R. is contained in a note presented before us. 2. On a perusal of Public Notice No. 2/2005 ibid, we find `that it was issued to ensure that appeals involving ....

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....by the same bench and they are presently before the same bench. We are of the view that Public Notice No. 2/2005 could not have undone what was done prior to 5.8.2005. In other words, as on the dates of filing of the two appeals, they should be held to have been filed in accordance with the procedure then in force and the transfer of the department's appeal from Chennai to Mumbai was also ordered ....