2015 (3) TMI 377

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.... JUDGEMENT Per: P R Chandrasekharan: The appeals are directed against Order-in-Original Nos. Commr./Adj./Cus/03/2013-14 & Commr./Adj./Cus/04/2013-14 dated 23/02/2013 passed by the Commissioner of Customs, Central Excise & Service Tax, Goa. 2. Vide the impugned orders, the learned adjudicating authority has confirmed duty demands of Rs. 3,94,67,488/- and Rs. 3,45,50,527/- along with inte....

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....l. The learned counsel submits that the appellant had sought issuance of the end-use certificate from the jurisdictional Assistant Commissioner in terms of Notification No. 20/99-Cus dated 28/02/1999 and the said application was rejected by the said Assistant Commissioner vide order-in-original No. 92/2000/BLY/DC dated 07/08/2000. The appellant filed an appeal against the said order before the Com....

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....ard. The learned counsel also points out that as per CEGAT Public Notice No. 5/1995 dated 31/05/1995 read with para 3 thereof, if sufficient cause can be shown before the bench concerned having jurisdiction, the appeal can be transferred to another bench subject to general or special order of the President in this regard. It is therefore, requested that since the customs duty confirmation is depen....

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....ommissioner. The jurisdictional Assistant Commissioner has rejected the application of the appellant and the matter has been taken in appeal and is presently pending before the Zonal Bench at Chennai. Inasmuch as eligibility to customs duty exemption under Notification 20/99 is dependent upon the eligibility to end-use certificate, it would be appropriate if both these appeals are heard by the sam....