The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench issued the Public Notice in respect of procedure for opting physical hearing w.e.f. from November 29, 2021.
āRepresentations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement in the pandemic situation and the higher courts have partially shifted to the physical mode of hearing, Honāble President directs that appeals may be heard physically on a request made by the council,ā the CESTAT said in the Public Notice.
The CESTAT added that any party desirous of getting an appeal heard physically may send a request to the Registry by email. Request forms received from Monday to Thursday will be listed for hearing as per roster in the following week in order of seniority, subject to a maximum of six matters a day. The appeal, for which a request has been made for physical hearing, should otherwise be due for hearing in its normal turn or early hearing was allowed by separate order or as per the direction of higher courts.
The system of physical hearing of Appeals for Division Bench matters will take place on Mondays and Fridays for now and the other appeals on Tuesdays, Wednesdays, and Thursdays and is applicable to Principal Bench at Delhi only. On the remaining days, matters would be heard by virtual hearing mode as is now being done.
This notification comes into force with effect from November 29, 2021.
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