2017 (8) TMI 356

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..... t and expeditious delivery of justice is the olive branch of the constitution. Unless justice is delivered expeditiously, litigant's confidence on law is shacked. This principle guides for expeditious disposal of litigation - early hearing allowed in the interest of justice - decided in favor of applicant. - ST/MISC/50407/2017, ST/50477/2017-CU[DB] - MO/50432/2017-CU[DB] - Dated:- 16-6-2017 - M .....

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..... nd tax demand to that extent was levied followed by interest and penalty. 2. Appellant's contention today is that the decision of the Hon'ble Tribunal in the case of Cocacola India Pvt. Ltd Vs. CCE Pune - 2009 (15) STR 657 (Bom), Liugong Indian Pvt. Ltd. Vs. CCE Indore - 2015 (38) STR 96 (Tri-Del), CCE Delhi Vs. Bellsonica Auto Components India Pvt. Ltd. - 2015 (40) STR 41 (P H) has .....

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..... rs that Revenue's argument calls for evolvement of a policy by Hon'ble President for discerning the cases for grant of early hearing. 5. In view of the above controversy and Circular NO. CESTAT F. No.974/PR (CEGAT)/86, dated 21.02.1986 prescribing guidelines for early hearing was issued by the Hon'ble President which is extracted below, Hon'ble President may consider grievance o .....

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..... cation while the appeal proceedings are on; ii) Baggage matters; iii) Where prima facie the fines and penalties are grossly disproportionate to the value of the goods involved, particularly cases of excessive redemption fine in lieu of confiscation; iv) Where the issue involved stands concluded by a judgment of the Supreme Court or by an earlier decision of the Tribunal; v) Whe .....

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..... fully kept in mind, though the decision in each case was essentially one for the Presiding Member of the Bench (who could no doubt consult other members of the Bench if so desired.) It was also observed that, considering the large number of pending cases, the proportion of cases to which priority could be given would have to remain small. 6. Registry is directed to place the record before the .....

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