OM SHIV TRANSPORT Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Sri S.D. Singh, the learned Senior Counsel assisted by Sri Nishant Mishra for the petitioner, Sri Ashok Mehta, the learned counsel for the Union of India and Sri R.C. Shukla & Sri B.K.S. Raghuvanshi for the Central Excise Department and the Registrar, Tribunal. On our request, the Advocate General is also present and was heard. Pursuant to the order of the Court dated 11-8-2015 : [2015 (322) E.L.T. 781 (All.)] the District Magistrate, Allahabad (hereinafter referred to the District Magistrate) has submitted a report which is contained in the affidavit of Sri Om Prakash Srivastava, Additional District Magistrate, Allahabad dated 19-8-2015. The District Magistrate as well as the Registrar, Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal) are also present in the Court.

(2.) The District Magistrate in his report has indicated that he had made an inspection of the various places as suggested by the Court in its order dated 11-8-2015 and contended that there is some space available in the Income Tax Appellate Tribunal, Allahabad for temporary use of the Tribunal. Further, a large space is available in the office of the Central Excise Department, Allahabad, which is adjacent to the Income Tax building. The District Magistrate has recommended that this space, which is an old red building can be utilized temporarily for housing the Central Excise Tribunal. The District Magistrate has further suggested that a third floor could be constructed for housing a permanent Tribunal. The District Magistrate has further given certain suggestion of land being available by the Allahabad Development Authority and by private builders. A copy of this report has been given to the learned counsel appearing for the Union of India, who in turn will hand it over to the Registrar, Tribunal. The Registrar, Tribunal will consider the suggestion given by the District Magistrate in his report with regard to feasibility of establishing the Tribunal temporary at the place suggested by the District Magistrate and will also consider the suggestion of the District Magistrate with regard to establishing a permanent Tribunal as suggested by him. The Registrar, Tribunal will get in touch with the District Magistrate and take such assistance as required. The Registrar, Tribunal will consider the report of the District Magistrate and inspect the premises including the premises located in the campus of the Central Excise Department at Allahabad. In this regard, the Commissioner, Central Excise Department, Allahabad will give necessary assistance to the Registrar, Tribunal.

(3.) The District Magistrate is further directed to submit another report indicating the existence and availability or non-availability of the land and building belonging to the State Government and/or the land belonging to the Central Government, which can be requisitioned, acquired or purchased for the purpose of housing the Tribunal either on temporary basis or permanent basis. Such report shall be given by the District Magistrate within two weeks from today.