Appeals before CEGAT – application for early hearing - reg.

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..... hereunder for ease of reference. "It has come to the notice of the Board that in a number of cases, the Commissioners of Customs & Central Excise have been filing applications before the CEGAT for out of turn hearing. However, it has been brought to Board's notice that in most of the cases, these applications do not mention any reason for seeking an early hearing, and as a result, these applicat .....

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..... tice for guidance and necessary corrective action. Normally, an out of turn hearing is allowed if the amount involved is very substantial or the issue is nature which may have substantial revenue implications as well. It may be appreciated that out of turn hearing could be sought and justified only where there are very pressing and genuine reasons. Tribunal may rightly not agree to entertain any s .....

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