CESTAT – Principal Bench – All India jurisdiction withdrawn

By Vijay Kumar

The Customs, Excise and Service Tax Appellate Tribunal functions with the Principal Bench in New Delhi and zonal benches at Mumbai, Kolkotta, Chennai and Bangalore. The Principal Bench in New Delhi has All India jurisdiction, that is an appeal can be filed in or transferred to the Principal Bench on any matter arising in other zones.

Apparently the system is not working well. The new President, Justice Abichandani is on a reform spree in the Tribunal. And in a major reform, he has ordered removal of this special position of the Principal Bench. He has observed that this system has not proved to be conducive to efficient administration since, often matters are filed in the Principal Bench at the stage of interim relief and waiver of deposits and later transfers of such matters are sought to the zonal benches in which they ought to have been filed.

So the President has ordered that the cases arising within the jurisdiction of the Zonal benches will be filed and heard before the respective Zonal benches.

CESTAT PUBLIC NOTICE NO. 02 OF 2005 Dated: 05.08.2005