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2016 (4) TMI 149 - MADRAS HIGH COURT

2016 (4) TMI 149 - MADRAS HIGH COURT - 2016 (335) E.L.T. 682 (Mad.) - Early hearing applications - Held that:- Tribunal is justified in rejecting the applications for early hearing. - Even though the order passed by the Tribunal dismissing the applications filed by the appellant, for the early hearing of the appeals, is cryptic in nature, it cannot be said that the appellants could be really aggrieved by the said order. In such circumstances, we find that there is no merit in the present app .....

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i insofar as it relates to the rejection of the early hearing application. 2. The Civil Miscellaneous Appeal No.36 of 2016, has been filed against the Miscellaneous Order No.40941/2015, dated 24.6.2015, passed by the Customs Excise and Service Tax Appellate Tribunal, Chennai, insofar as it relates to the rejection of the early hearing application. 3. It has been stated that the appellant is engaged in job work for the manufacturers of automobile components. The appellant had filed an appeal befo .....

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ob work provisions as per Notification No.214/86 CE and Rule 4(5)(a) of Cenvat Credit Rules, 2004. The appellant had also been imposed with penalties, under Section 11AC of the Central Excise Act, 1944, and under Rule 27 of the Central Excise Rules, 2002. Along with the said appeal, the appellant had filed an application for waiver of pre-deposit and for the stay of the recovery of the amount said to be payable by the appellant, during the pendency of the appeal. Early hearing petitions had also .....

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is justified in rejecting the applications for early hearing filed by the appellant, without any reasons, when the applications have been filed satisfying the situations stated in their own instructions in CESTAT F.No.974/PR(CEGAT)/86, dated 21.2.1986 for grant of early hearing? B. Whether the Tribunal is right in rejecting the early hearing applications without assigning any reasons when it is a statutory application filed under Section 35 B( 7) of the Central Excise Act?" 5. The learned c .....

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