Total revenue involved may be Rs One Crore but since duty involved is only Rs 48 lakhs, early hearing application dismissed
IN a recent case reported by us (), the application for early hearing filed by the CCE, Pune-I on the ground that the revenue involved is about Rs.1.13 Crores was dismissed by the Division Bench on 31.10.2012 by observing thus -
"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."
We have also come across another case heard by the same Bench almost four weeks earlier to the reported decision and where the application for early hearing filed by the Commissioner of Customs (Import), Nhava Sheva was dismissed on the ground that the duty amount involved is only Rs.48 lakhs. Interestingly, the Revenue had filed the said application contending that the total revenue involved is more than Rs.1.00 crore. Obviously, this included the equivalent penalty and others of the same ilk.
A fact notable vis-a-vis the order dated 31.10.2012 is that in less than a month, the minimum amount for early hearing shot up to Rs.3crores. Take a look at the following extract from the order -
"2. On inquiry it is found that the duty amount is only Rs.48 lakhs. As this Tribunal is having more than 18,000/- (sic) appeals pending before the Mumbai Bench only, this Tribunal is giving preference to those appeals where duty involved is more than Rs.1.00 crores, therefore, we do not have any reason for early hearing of the appeal. Accordingly, the application filed by the revenue for early hearing is dismissed."
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