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2017 (8) TMI 790 - AT - Service TaxPurpose of Early Hearing of appeal - 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 - Circular NO. CESTAT F. No.974/PR (CEGAT)/86, dated 21.02.1986 - Held that: - Early justice is the right of the litigant and expeditious delivery of justice is the olive branch of the constitution. Unless justice is delivered expeditiously, litigant's confidence on law is shacked. This principle guides for expeditious disposal of litigation. It appears that Revenue's argument calls for evolvement of a policy by Hon'ble President for discerning the cases for grant of early hearing - Registry is directed to place the record before the Hon’ble President to hear the issue and evolve poly if any, as he pleases, relating the entertainment of early hearing applications at the interest of justice.
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