2020 (3) TMI 745 - AT - Service Tax

Maintainability of application - application for early hearing - HELD THAT - On specific query made by the bench as to what is the status of appeal today nearly one year down the line from the date when earlier hearing was allowed, learned counsel fairly submitted that the appeal is still pending. Taking note of this fact the appeal in that case where application for early hearing was allowed nearly one year ago, we also direct the counsel to ensure his presence on the date of hearing i.e. 11.03.2020 which has been fixed after taking note of his availability and convenience. Since by allowing request for early hearing the normal queue of listing the matters is compromised no request for adjournment made on that date shall be entertained. In case if either of side chooses to abstain or seek adjournment matter shall be taken up for consideration and disposal ex-parte.

Summary

Issues:
- Early hearing application for Appeal No. ST/87075/2018
- Grounds of recurring nature and financial hardship

Analysis:
The Appellate Tribunal CESTAT MUMBAI considered an application for early hearing of an appeal filed by the Appellant against Order-in-Original No. PUN-CGST & CX-002-COM-026-17-18 dated 28.02.2018. The Appellant raised two grounds for early hearing: the issue involved is recurring in nature and financial hardship. To support the claim of recurrence, the Appellant's counsel presented a table showing subsequent show cause notices. The Tribunal, after reviewing the application and the grounds mentioned, decided that the appeal should be expedited. Consequently, the Application for early hearing was allowed, and the registry was directed to list the matter for final hearing on 11.03.2020.

During the arguments on the early hearing application, the Appellant's counsel referred to a previous order dated 28.02.2019, where a similar application for early hearing was granted based on comparable grounds and circumstances. The Tribunal noted that despite the early hearing granted in the previous case almost a year ago, the appeal was still pending. In light of this, the counsel was directed to ensure their presence on the scheduled hearing date of 11.03.2020. The Tribunal emphasized that no adjournment requests would be entertained on that date due to the priority given for early hearing. If either party chooses to abstain or seeks an adjournment, the matter will be considered and disposed of ex-parte. The order was pronounced in the open court, highlighting the Tribunal's commitment to expediting the appeal process.