Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

September 2016

2016 (43) STR 234 (Tri. – Chan.) Jindal Water Infrastructure Ltd. vs. CCE, Rohtak

By Puloma Dalal, Jayesh Gogri, Mandar Telang; Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d
In cases of centralized registration, appeal may be transferred to jurisdictional CESTAT even if adjudicated at some other place.

Facts
Appellant obtained centralized registration at Delhi. However, adjudication was made at Rohtak. Appeals relating to such adjudication were assigned to Chandigarh Bench on the basis of territorial jurisdiction.

Held
In view of centralized registration and since the cause of action had arisen in Delhi, appeal was directed to be transferred to Delhi CESTAT .

Download PDF

You May Also Like

2016 (43) STR 110 (Tri-Mum.) Sumeet C. Tholle and Prathima S. Tholle vs. C.C.E.&C., Aurangabad

2016 (43) STR 249 (Tri. Ahmd.) L& T Sargent & Lundy Limited vs. CCE & ST, Vadodara