CESTAT Mumbai grants early hearing in appeal, stresses timely proceedings

The Appellate Tribunal CESTAT MUMBAI considered an application for early hearing of an appeal due to the recurring nature of the issue and financial hardship faced by the Appellant. The Tribunal reviewed the grounds presented and decided to expedite the appeal process. The Application for early hearing was allowed, and the matter was scheduled for final hearing on 11.03.2020. The Tribunal emphasized the importance of timely proceedings, directing the parties to attend the hearing without adjournments, warning that the matter may be decided ex-parte if a party fails to appear.

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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.

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