Bench not working at full strength - Appeals involving less than Rs 3 Cr tax not be granted early hearing
THE CBEC vide its Circulars mentioned below had advised the field formations to file Miscellaneous Applications in terms of Rule 28C read with Rule 28A of the CESTAT (Procedure) Rules, 1982 in deserving cases (read high revenue stakes) for out of turn hearing of appeals pending before CESTAT.
++ Circular dated 29.11.1999
++ Circular no. dated 05.11.2001
++ Circular no. dated 22.09.2003
Normally, if the duty involved is Rs.1 Crore or more the CESTAT entertains such applications for early hearing.
In the case of Ambika Waste Management (), the Bench had held -
3. We have gone through the contents of the application for early hearing and found that the duty involved is Rs.85,16,415/- which is less than Rs.1 Crore. As this Bench of the Tribunal is burden with more than 16000 appeals as on date and is running in the year 2003/2004. Therefore, we do not find this matter can be listed on priority basis. In view of the above observations, the application for early hearing of the appeal is dismissed.
In a recent case, the Revenue had filed an application for early hearing of the appeal on the ground that the revenue involved is about Rs.1.13 Crores.
The Bench observed -
"3. Considering that this bench of the Tribunal is already burdened with more than 18000 appeals and as we are not working at full strength, and further we consider that the appeals filed in the year 2004 are yet to come on board for hearing, therefore, we consider that appeals having revenue involved less than Rs.3 crore would not be considered for early hearing. Therefore, we dismiss the application for early hearing.”
DDT hopes that the Bench is strengthened at the earliest! When will they ever clear all these appeals?