- (1.) Heard Sri Nishant Mishra, learned counsel for the applicant, Sri Gautam Chaudhary, learned counsel for the Regsitrar CESTAT, respondent no. 2, Sri Ashok Mehta, learned senior counsel assisted by Sri B.K.S. Raghuvanshi, learned counsel for the respondent no. 1 and learned Standing Counsel for respondent no. 6.
(2.) This is an intervernor's application filed under Order 1 Rule 8A read with Section 151 CPC on behalf of the Customs Excise and Service Tax Appellate Tribunal Bar Association through its President.
(3.) It is to be noted that pursuant to a decision of the Union Cabinet a Notification No. 7/2013 dated 1.11.2013 was issued for setting up the Benches of CESTAT at Allahabad, Chandigarh, Mumbai, New Delhi and Chennai. Since the aforesaid Notification was not being implemented the petitioner M/s.Om Shiv Transport filed a writ petition seeking enforcement of the aforesaid Notification. While entertaining the writ petition the following interim order was passed: " In paragraph 5 of the affidavit the Registrar has stated that the jurisdiction of the Bench at Allahabad is yet to be notified by the President CESTAT (under Section 129C of the Customs Act, 1962 (52 of 1962) read with Section 35D of the Central Excise Act 1944 (1 of 1944), Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975. In this regard, we find that the Government of India, Ministry of Finance, Department of Revenue has issued a notification dated 01.11.2013, which has been issued under the Central Excise Act, 1944, the Customs Act, 1962 and Chapter V of the Finance Act, 1994 notifying the creation of a Bench of Customs, Excise and Service Tax Appellate Tribunal at Allahabad, pursuant to which a communication dated 13.11.2013 was issued to the Registrar, Customs, Excise and Service Tax Appellate Tribunal, New Delhi intimating the creation of the new Bench at Allahabad having jurisdiction to hear the appeals arising out from U.P., which is to be carved out from Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal. The creation of the Bench and the jurisdiction of this Bench at Allahabad has been done by the Union Cabinet by its decision dated 24.10.2013. This creation of Bench prima facie appears to be in exercise of the powers under Section 129 of the Customs Act, 1962. Once this is done, we fail to understand as to how the Registrar of Customs, Excise and Service Tax Appellate Tribunal, New Delhi contend in paragraph 5 of the affidavit that the jurisdiction at Allahabad is yet to be notified under Section 129C of the Customs Act, 1962, which only gives the power to the Appellate Tribunal to regulate its own procedure. Once the Bench has been created and the place has been notified nothing further else is required to be done. It is admittedly, clear that the Registrar under the garb of some representation given by the Indirect Tax Bar Association is not allowing the functioning of the Bench at Allahabad for vested reasons. We, accordingly, direct the Registrar posted at Customs, Excise and Service Tax Appellate Tribunal, New Delhi to be present before this Court on 20.08.2015 along with an affidavit explaining the circumstances and the constraints in commissioning the functioning of the Bench at Allahabad".;