KAPSONS ELECTRO STAMPINGS Vs. UNION OF INDIA

JUDGEMENT

(1.) COUNSEL for the petitioner fairly concedes that in view of order dated 31 -7 -2013 passed in CWP No. 1672 of 2013 titled as M/s. Surya Pharmaceuticals Limited v. Union of India and others ( : 2014 (301) E.L.T. 331 (P & H)), the petitioner would be required to file an appeal. In view of statement made by counsel for the petitioner, the petitioner is granted liberty to file an appeal within one month from today and if filed, the question of limitation shall be considered sympathetically.

(2.) HOWEVER , there is another aspect of the case which has been brought to our notice by a number of Advocates, namely, that in order to file an appeal, assessees in the States of Punjab, Haryana and Chandigarh (U.T.) have to approach a Bench of the Custom, Excise & Service Tax Appellate Tribunal at New Delhi. It is also pointed out that there is heavy pendency of appeals before the Custom, Excise & Service Tax Appellate Tribunal at New Delhi. It is prayed that a direction may be issued to constitute a Bench of the Tribunal at Chandigarh.

(3.) ADJOURNED to 10 -9 -2013. A copy of this order be handed over to Mr. Rupinder Khosla, Assistant Solicitor General of India, appearing for respondent No. 1 under the signatures of Special Secretary of this Court for due consideration by the Secretary, Ministry of Finance, Government of India and for filing appropriate response before the next date of hearing.