2019 (5) TMI 1349 - AT - Service Tax

Application seeking out-of-turn hearing of the appeal - HELD THAT - Since the amount involved is above ₹ 5 crores, the appellant is given an out-of-turn hearing. The Miscellaneous Application for early hearing is allowed. Registry is directed to list the case for hearing on 11.06.2019. Application allowed.

Summary

Issues:
Application for early hearing of the appeal due to the amount involved being over ?5 crores and the issue being recurring in nature.

Analysis:
The judgment by the Appellate Tribunal CESTAT CHENNAI addressed an application for early hearing of an appeal filed by the appellant. The appellant sought an out-of-turn hearing of the appeal, citing that the amount involved in the case exceeded ?5 crores and that the issue was recurring in nature. The appellant was represented by Shri. V. Ravindran, while the Department was represented by Ld. AR Shri. B. Balamurugan. The Tribunal, considering the substantial amount involved and the recurring nature of the issue, granted the appellant an out-of-turn hearing. Consequently, the Miscellaneous Application for early hearing was allowed, and the Registry was directed to schedule the case for a hearing on 11.06.2019. The judgment was dictated and pronounced in open court, ensuring transparency and adherence to legal procedures.