2018 (5) TMI 882 - AT - Service Tax

Application for early hearing - Held that - Since both sides have no objection for early hearing, we allow the application for early hearing for the appeal and direct the Registry to register this appeal along with other appeals as were listed on 31.01.2018 - early hearing application allowed.

Summary

Issues:
1. Condonation of delay in filing the appeal before the Tribunal.
2. Application for early hearing of the appeal based on substantial revenue involved.

Condonation of Delay:
The appellant filed an application seeking condonation for a 23-day delay in filing the appeal before the Tribunal. After hearing both sides and perusing the records, it was noted that the delay was marginal and satisfactorily explained by the appellant. The Tribunal accepted the justification provided and consequently condoned the delay in filing the appeal. The application for condonation of delay was allowed, and the Registry was directed to take the appeal on record and list it for disposal in due course.

Early Hearing Application:
Another application, ST/EH/30821/2017, was filed by the Revenue seeking early hearing of the appeal due to the substantial revenue involved, amounting to ?1.06 crores. The Chartered Accountant representing the appellant informed the Tribunal that a similar issue had already been listed for disposal by the Bench during a previous hearing. As both parties had no objections to early hearing, the Tribunal granted the application for early hearing of the appeal. The Registry was directed to register this appeal along with others listed on a specific date. Consequently, early hearing of the application was allowed, and the matter was dictated and pronounced in the open court.

In conclusion, the judgment by the Appellate Tribunal CESTAT HYDERABAD involved two main issues: the condonation of delay in filing the appeal and the application for early hearing based on substantial revenue involved. The Tribunal granted condonation for the delay after finding it marginal and satisfactorily explained by the appellant. Additionally, the application for early hearing was allowed as both parties had no objections, and the substantial revenue involved warranted expedited proceedings. The Tribunal directed the Registry to list the appeal for disposal along with other relevant matters, ensuring efficient handling of the case.