ORDER
1. When the matter came up today for disposal of the Stay petition, ti is seen that the impugned order has been passed by the Commissioner of Customs, Allahabad in respect of about 27 parties. Shri P.M. Dave, ld. Advocate appearing for the applicants submits that the said parties might have filed the appeals before the WRB, who exercises the original jurisdiction. He however, submits that their matter can be decided separately inasmuch as the facts and evidence of each case are separate and not over lapping. He also submits that for this purpose, they have moved the application for retention of their appeal before the Delhi Bench in view of public Notice No. 2/2001.
2. Shri Rajeev Tandon, ld. SDR appearing for the Revenue submits that the facts and evidences have been dealt with by the Commissioner separately only out of convenience, otherwise, all the appeals arising out of the same order should be dealt with collectively and disposed of by one Bench. He also submits that the order cannot be splitted into two parts and one part dealt with by the Delhi Bench and the other by WRB. He submits that there are lot of facts which are required to gone into details and would have bearing on each of the other case.
3. Inasmuch as only the Stay petition is listed and in view of the preliminary point has to be decided first we direct the Registry to list the application made by the applicant for retention of the appeals before the Delhi Bench on 25.6.2001.
6. A copy of the Order may be issued to the parties of both sides.