Rane Nsk Steering Systems Ltd. Vs. Commissioner of Central Excise - Court Judgment

Excerpt:

1. this miscellaneous application is filed by rane nsk steering systems limited for transferring their case to chennai bench on the ground that they have registered office at chennai.2. the learned departmental representative opposed the transfer on the ground that the manufacturing unit of the appellant is within the jurisdiction of this bench. the case in which appeal has been filed in this bench was booked at gurgaon. the department will have difficulty in pursuing the matter at chennai as the records of the unit are within the jurisdiction of this bench.3. considering the facts and circumstances of the case, the request for transfer of the case to chennai is rejected.

Judgment:

1. This miscellaneous application is filed by Rane NSK Steering Systems Limited for transferring their case to Chennai Bench on the ground that they have registered office at Chennai.

2. The learned Departmental Representative opposed the transfer on the ground that the manufacturing unit of the appellant is within the jurisdiction of this bench. The case in which appeal has been filed in this Bench was booked at Gurgaon. The department will have difficulty in pursuing the matter at Chennai as the records of the unit are within the jurisdiction of this bench.

3. Considering the facts and circumstances of the case, the request for transfer of the case to Chennai is rejected.