(1.) HEARD Sri S.D. Singh, learned Senior Advocate assisted by Sri Nishant Mishra, learned counsel for the petitioner and Sri Ashok Mehta, learned A.S.G.I. and Sri Gyan Prakash and Sri R.C. Shukla, learned counsels for the respondents. Affidavit filed by the Registrar, Custom Excise and Service Tax Tribunal, New Delhi is taken on record.
(2.) NOTIFICATION for constitution of a Bench of the Custom Excise and Service Tax Appellate Tribunal at Allahabad was made by the Central Government as early as on 01.11.2013 along with Benches to be established at Hyderabad and Chandigarh. At Hyderabad the Bench has been established. At Chandigarh a circuit Bench has been made operational. It is only at Allahabad that the Bench of the Tribunal is not being established despite the notification made nearly two years ago.
(3.) LETTER dated 14.11.2013 was followed by a letter from the State Government to the Collector, Allahabad dated 17.12.2013 for the same purpose. What has happened thereafter is not known.