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2017 (8) TMI 790

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..... rs 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. - ST/MISC/50406/2017, ST/50489/2017-CU[DB] - MO/50461/2017-CU[DB] - Dated:- 16-6-2017 - Mr. D.N. Panda, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Present Shri Anil Sood, Advocate for the appellant Present Shri Amresh Jain, DR for the respondent ORDER Per: D. N. Panda Moving the Miscellaneous application for early hearing of the appeal, while the appell .....

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..... ve 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. 5. In view of the above controversy and Circular NO. CESTAT F. No.974/PR (CEGAT)/86, dated 21.02.1986 prescribing guidelines for early hearing was issued by the Hon'ble President which is extracted below, Hon'ble President may consider grievance of the appellant: Early Hearing Requests how to be considered Requests are received from time to time from Parties to appeal, seeking priority in hearing .....

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..... 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 expedient in the interest of Revenue as well as the assessee to have the Tribunal's decision expedited. There was a general feeling that the above list could be usefully kept in mind, though the decision in each case was essentially one for the Presiding Member of the Bench (who could no doubt consult other members of the Bench if so desired.) It was also observed that, considering the large number of pending cases, the proportion of cases to which priority could be given would have to remain small. 6. Registry is directed to place the record before the Hon ble Pre .....

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