2017 (8) TMI 790

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....e respondent ORDER Per: D. N. Panda Moving the Miscellaneous application for early hearing of the appeal, while the appellant says that to serve the ultimate purpose of providing taxable services of renting of immovable property it has constructed an edifice using the taxable inputs and input services which entitles the appellant to cenvat Credit of the duties / taxes paid on such input or inpu....

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....l before the Tribunal. 3. On the other hand, Revenue's contention is that there are huge appeals pending in Tribunal with the demand involving more than the amount stated above. If early hearing application is allowed, Tribunal will be burdened with hearing of appeals of 2017 and past appeals cannot be decided. 4. Early justice is the right of the litigant and expeditious delivery of justice....

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....rectly to the Benches or may be addressed directly to the President. In either case, they are normally referred to the Presiding Members of the respective Benches for a decision on the request of early hearing. A feeling has been voiced among Members that there should be some uniformity of approach in deciding such requests. The matter came up at an informal meeting with Members recently. A sugge....

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....re a group of cases pertaining to the same assessee or different assessee involve the same issue and the Bench considers its expedient to dispose of the issue in the interest inter alia of reducing the overall pendency of appeals; and vii) Where even though an assessment or other dispute may be of recent origin, it nevertheless has a recurring effect on the duty liability such that it is expedie....