2024 (3) TMI 463

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....d Representative DR. RACHNA GUPTA The department had requested for impleading the jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication). Request was not objected by learned Counsel for the appellant but it was mentioned that CESTAT Procedure Rules do not permit such impleadment. 2. Having heard the parties, CESTAT Procedure Rules, 1982 are perused. Rule 12 thereof reads as follows: RULE 12. Who may be joined as respondents. - (1) In an appeal or an application by a person other than the Principal Commissioner or Commissioner or the Administrator, the Principal Commissioner or Commissioner concerned or the Administrator shall be made the respondent to the appeal or, as the case may be, the ....

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.... 4. At this stage, we also look into section 129A of Customs Act. 1962 which also recognizes Jurisdictional Commissionerate, the Principal/Chief Commissioner thereof to have jurisdiction over the adjudicating authority. Order 1, Rule 3 Civil Code Procedure (CPC) talks about defendants in the suit i.e. the second party to the suit just like respondents in appeal before this Tribunal. It reads as follows: 3. Who may be joined as defendants. All persons may be joined in one suit as defendants where- (a) any right to relief in respect of, or arising out of, the same act or transaction or series of acts or transactions is alleged to exist against such persons, whether jointly, severally or in the alternative; and ....

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....iled by the Commissionerate concerned upon receipt of the directions for the same from the Committee of the Chief Commissioners under Section 129D of the Customs Act, 1962, Section 35E of the Central Excise Act, 1944 or Section 86 of the Finance Act, 1994. The direction should also be endorsed to the concerned ADG (Adjudication) For cases pertaining to more than one jurisdictional Commissionerate, the Commissionerate where the highest revenue is involved shall take up the case for filing of appeal. It will be the responsibility of the ADG (Adjudication) to ensure that all documents concerned are given within seven days of receipt of such directions for filing appeal, to the Commissioner concerned to facilitate filing of appeal. Further the ....