Early hearing in CESTAT only for cases involving duty more than Rs.3 crores
IN the case reported by us as 2013-TIOL-174-CESTAT-MUM, we had highlighted the observation of the CESTAT, WZB that early hearing applications would not be entertained where the revenue involved is less than Rs.3 crore.
However, the Revenue wanted to try its luck and so filed an application for early hearing of an appeal on the premise that total revenue involved is more than Rs.2.7 crores.
The same Bench which passed the earlier cited order observed -
“3. On perusal of the records, we find that duty involved is only about Rs.1.13 crores out of which, the appellant has already made a pre-deposit of about Rs.48 lakhs, thereafter unconditional waiver of pre-deposit was granted to the appellants. Further, this bench is having the pendency more than 18,000 appeals and presently we are hearing the appeals filed in the year 2004. For consideration of early hearing, we have fixed the parameters for consideration where duty involved is more than Rs.3 crores, early hearing can be granted. In these circumstances, we do not find any reason to grant any early hearing of the appeal, accordingly, the application for early hearing is dismissed.”
The CDR should send instructions to his counterparts in the field making them aware of the above yardstick laid down by the CESTAT, WZB so that the unproductive work of filing Early Hearing applications in respect of any & every appeal that is pending is avoided.