Filling of Application for early hearing before the Tribunal - Proper drafting of Application - Instructions - regarding.

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....tice 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, there applications do not mention any reasons for seeking an early hearing, and as a result, these applications for early hearing are being dismissed by the Tribuna....

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....ly an out of turn hearing is allowed if the amount involved is very substantial or the issue is no longer res integra, or the issue is recurring in 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 such re....