Appellant Granted Early Hearing Request for Appeal Disposal | Circular Objection Rejected

The appellant filed for an early hearing to expedite the appeal's disposal, which was initially scheduled for 6-7-2009 but rescheduled to 27-7-2009. The respondent's objection based on a Circular was rejected as the Circular did not apply to the listed case. The Tribunal noted the significant revenue involved and the appellant's American citizenship with a passport impoundment. The Tribunal granted the application for early hearing based on the appellant's grounds, scheduling the appeal for final disposal on 28-8-2009.

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Issues:
1. Application for early hearing and pre-ponement of hearing date.
2. Objection raised regarding Circular dated 6-7-2009 and its applicability.
3. Revenue amount involved in the matter.
4. Applicant's citizenship and passport impoundment.
5. Complaint filed for prosecution against the applicant.
6. Consideration of grounds for out-of-turn hearing.

Analysis:
1. The appellant filed an application for early hearing to expedite the appeal's disposal. The hearing was initially scheduled for 6-7-2009, but due to the absence of a Bench, it was rescheduled for 27-7-2009. Upon the appellant's request, the hearing date was pre-poned to 23-7-2009.

2. The respondent raised an objection citing a Circular dated 6-7-2009, requiring a five-day waiting period before mentioning any matter before the Bench. However, it was clarified that the Circular applied to cases not listed before the Bench initially. Since the appellant's application was already listed for 6-7-2009, the objection was deemed frivolous and rejected.

3. The Tribunal noted that the revenue involved exceeded Rs. 1.00 crore, indicating the significant financial implications of the case.

4. It was highlighted that the appellant, an American Citizen of Indian origin residing in New York, had his passport impounded by the Department, and a complaint for prosecution had been filed against him before the ACMM.

5. After hearing the arguments, the Tribunal found the grounds presented by the appellant sufficient for considering an out-of-turn hearing. Consequently, the application for early hearing was granted, and the appeal was scheduled for final disposal on 28-8-2009.

This detailed analysis covers the various issues addressed in the judgment, including the procedural aspects, financial implications, and personal circumstances of the appellant, leading to the decision for an early hearing and final disposal of the appeal.

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