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Regarding appeals before CEGAT � Application for early hearing
Circular
No. 597 dated 5th November 2001
Your
attention is invited to Board Circular No.496/62/99-CX dated 29.11.1999 issued
from F.No.390/186/99-JC. The text of that circular is reproduced hereunder for
ease of reference.
�It
has come to the notice of the Board that in a number of cases, the Commissioners
of Customs & Central Excise have been filing applications before the CEGAT
for out of turn hearing. However, it has been brought to Board�s notice that
in most of the cases, these applications do not mention any reason for seeking
an early hearing, and as a result, these applications for early hearing are
being dismissed by the Tribunal.
2.
In one such case, the CEGAT�s West Regional Bench at Mumbai, in its
Order No. C-II/ 2560/99-WZB, dated 30.9.1999 in the matter of C.C.E. v. Shri
Ashok Kumar J. Agarwal has, inter-alia, remarked that �the application for
early hearing is bereft of reasons behind the application. A case has to be made
for the applicant for an out of turn hearing�. The Tribunal has further
observed that such cryptic applications do not serve the purpose for which they
are made. When the SDR appearing on behalf of Commissioner tried to explain the
reasons, the Bench observed that it was for the Commissioner making the
application to state his reasons to move the CEGAT for an early hearing.
3.
The above observation of the CEGAT is brought to your notice for guidance
and necessary corrective action. Normally, an out of turn hearing is allowed if
the amount involved is very substantial or the issue is no longer res integra,
or the issue is recurring in nature which may have substantial revenue
implications as well. It may be appreciated that out of turn hearing could be
sought and justified only where there are very pressing and genuine reasons.
Tribunal may rightly not agree to entertain any such requests if these are made
in routine in pending cases.
4.
The Board, therefore, desires you to ensure that applications for early
and out of turn hearing are filed only in deserving cases giving proper and
detailed reasons for the same.�
2.
You may, therefore, consider filing appropriate miscellaneous application
in deserving cases for out of turn hearing of appeals pending before CEGAT. It
should be ensured that such application should not be filed in a routine manner
and due justification must be given for out of turn hearing while filing such
applications.
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