¹[32C.  Power of Chairman to transfer cases from one Bench to another.--- On the application of the assessee or the Chief Commissioner or ²[Principal Commissioner of Central Excise or Commissioner of Central Excise] and after giving notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.]