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2021 (2) TMI 1130 - AT - Central ExciseWaiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them sought adjournment to the hearing of application for early hearing for more than six months? - HELD THAT:- It is quite evident that the appellants/counsel for the appellants are only seeking adjournments to avoid the hearing on this application for early hearing. Country is facing the pandemic situation on account of COVID-19, and the tribunal is hearing the matter in virtual mode, whereby the counsel has not even to travel upto the premises of this tribunal for hearing in the matter and can attend the hearing from the comfort of her residence/office. Also we find that Annexure 1 (prescribing PROCEDURE FOR E-HEARING OF APPEALS BY CESTAT) to Public Notice No 02 of 2020 Regarding E-Hearing Dated 10.08.2020 issued by the Registrar CESTAT - The casual approach on the part of appellant/appellant’s counsel in attending the hearing in virtual mode in the present case is quite apparent, and the adjournment of nearly six months sought upto now itself goes contrary to the request for early hearing of the appeal. There are no merits in the application made as the same is not supported by any documents of financial hardship etc. Further how can there be any financial hardship in view of the provisions of Section 35F - the application for early hearing is dismissed - the appeal should be listed in normal course.
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