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M/s. Amoog Chemicals, rep. by its Managing Partner Mr. M. Muthusubbarayan Versus The Commissioner of Customs, & Customs, Excise and Service Tax Appellate Tribunal, South Zonal

2016 (4) TMI 1148 - MADRAS HIGH COURT

Application for early hearing rejected by the tribunal - recurring issues - out of turn hearing - Held that:- While the Tribunal is right and justified in holding that all appeals should actually come in queue, it is not easy to reject the contention .....

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ay have to be taken up out of turn. - Therefore, the appeal is allowed, the order of the Tribunal is set aside and the matter remitted back to the Tribunal to fix a date for early hearing depending upon the convenience of the Tribunal, taking not .....

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: Mr. Hari Radhakrishnan For Respondent-1 : Mr.A.P.Srinivas JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J The short grievance, with which, the assessee has come up with the above appeal under Section 130 of the Customs Act, 1962, is that their (2) ap .....

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evance of the appellant is that the issue pending before the Tribunal in the appeal is of a recurring nature. The Tribunal itself has taken a stand that if issues pending in the appeals are of recurring nature, they can be taken out of turn. 4. While .....

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