TMI Blog2021 (2) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs duty with interest and personal penalties. 3. By Order-In-Original No. PLG-GST-COM-01/2020-21 dated 10.06.2020 the adjudicating authority confirmed Central Excise Duty of ₹ 27,09,00,071/ under Section 11 A of the Central excise Act, 1944 with appropriate interest under Section 11 AA of the Central excise Act, 1944 and equal penalty under Section 11 AC of the Central excise Act, 1944. 4. The Appellants, aggrieved by the above order, have filed the subject appeals. The Order of the adjudicating is erroneous and legally not tenable. 5. The amount of duty involved in the case is high which is as follows: a. Duty: ₹ 27,09,00,071/- b. Interest and c. Penalty: ₹ 27,09,00,071/- 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the 29th January 2021. 6.0 From the facts as stated above 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. 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. 7.0 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 Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel to argue the matter. He submits that he does not know anything about the case. In these circumstances, we dismiss the appeals for non-prosecution. We make it clear that since we have not found it to be a good ground for adjournment, under no circumstances, application for restoration shall be entertained. 10.0 Further we do not find any 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. 11.0 In view of the discussions as above we dismiss the application for early hearing and the appeal should be listed in normal course. (Pronounced in the open court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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