The Customs Excise and Service Tax Appellate Tribunal (“CESTAT”), Delhi issued Public Notice No. 1 of 2021 dated November 15, 2021 w.r.t. procedure for opting physical hearing w.e.f. from November 29, 2021.
Representations 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 physical mode of hearing, Hon’ble President directs that appeals may be heard physically on a request made by the counsel. The procedures relating to listing and the protocols to be observed are described in Annexure I.
Any party desirous of getting an appeal heard physically may send a request, as prescribed in Annexure II, to the Registry by e-mail. 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.
The Public Notice can be accessed at: https://cestatnew.gov.in/uploads/writereaddata/Delhi/docs/public_notice15112021.pdf