2013 (7) TMI 70 - AT - Service Tax

Early hearing of appeals - Whether the rebate claim application to be heard out of turn Held that - no justification for hearing the appeal out of turn appeal rejected.

Summary

The Appellate Tribunal CESTAT MUMBAI rejected the application for early hearing of an appeal related to a rebate claim amounting to Rs.8,42,65,547/- due to a large number of pending appeals before the Bench. Over 20,000 appeals are awaiting hearing, and granting early hearing would unfairly affect others waiting since 2003/2004.