Jurisdiction of Allahabad Bench - Vested Interests preventing the Bench from functioning?
The Registrar of CESTAT in an affidavit before the Court 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, read with Section 35D of the Central Excise Act, Section 86 of the Finance Act, 1994, Section 9C of the Customs Tariff Act, 1975. The High Court found this reason untenable. The High Court observed, "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 ." (Please see New Benches of CESTAT - Delhi Benches will become redundant? - DDT 2616 10 06 2015)
The High Court further observed that its earlier direction that fresh filing of Customs and Excise Appeals etc. should be done at Allahabad from 01.07.2015, has not been implemented. The Court observed that non-compliance of its orders amounted to contempt. The Court wanted orders to be issued before next hearing.
The Court had earlier ordered that a CESTAT Bench would sit in Allahabad for the time being at least for a week in a month. The High Court wanted orders on this also to be issued by next hearing.
The High Court directed the Registrar of CESTAT to be present before the Court on 20.08.2015 along with an affidavit explaining the circumstances and the constraints in commissioning the functioning of the Bench at Allahabad.