The Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) issued Notification No. 02 of 2023 dated September 21, 2023 regarding the virtual mode hearings in the Tribunal will start from October 19, 2023.
In partial modification of Notification No. 4 of 2022 dated May 20, 2022, the Hon’ble President directs that the Tribunal will hear appeals/applications physically on all days except on Thursdays. On every Thursday, the appeals/applications will be heard by virtual mode by the Principal Bench at Delhi and all Regional Benches, on the request of either of the parties. If sufficient number of requests for e-hearing is not received for the purpose of listing the matters on the specified date of hearing, alternate list for physical hearing will be taken up on Thursday after the e-hearing list. If large number of requests for e-hearing are received, separate decision will be taken for hearing by virtual mode on other days as well.
Any party desirous of hearing their appeals/applications by virtual mode may send a written request as prescribed in Annexure I to the respective Registry by e-mail at least 2 weeks in advance. The procedures to be followed for virtual hearing are detailed in Annexure II.
The virtual mode hearings in the Tribunal will start from October 19, 2023.
The Notification can be accessed at: https://cestat.gov.in/openfile/2/7403