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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tribunal expedites appeal on Sulphate Resistant Portland Cement classification. Hearing set for 12-1-1996.</h1> The Commissioner's appeal regarding Sulphate Resistant Portland Cement classification was expedited by the Tribunal due to recurring issues. The hearing ... Early hearing - classification of goods - recurring effect - recurring liability - stay application rejected - liberty to apply for early hearingEarly hearing - classification of goods - recurring effect - Application for early hearing of the appeal was allowed. - HELD THAT: - The Tribunal considered the Collector's request for early hearing on the ground that the appeal involves the classification of Sulphate Resistant Portland Cement and that the question has a recurring effect leading to recurring liability. Although an earlier application for stay had been rejected, the Tribunal had previously granted the Commissioner liberty to seek early hearing. Having regard to the involvement of classification, the recurring nature of the controversy and the high stakes, the Tribunal exercised its discretion to grant early hearing. Directions were given for the appeal to be listed on the fixed date, for notice to be issued and for both sides to file complete paper books before the hearing.Request for early hearing granted; appeal listed for hearing and procedural directions issued.Final Conclusion: The Tribunal allowed the Collector's application for early hearing on the basis that the classification issue in respect of Sulphate Resistant Portland Cement has recurring effect and significant stakes; the appeal was directed to be listed for hearing and procedural directions were given. The Commissioner sought early hearing of an appeal involving Sulphate Resistant Portland Cement classification due to recurring effect. The Tribunal granted the request, setting the hearing for 12-1-1996, with both parties required to file complete paper book before the date. (Case: Appellate Tribunal CEGAT, NEW DELHI, Citation: 1995 (10) TMI 81 - CEGAT, NEW DELHI)
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