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CESTAT — Procedure for e-hearing of urgent applications
                       Applications of urgent nature will be heard through  video conferencing
               platform. The standard operating procedures, manner of listing of cases, protocols
               to be observed and the technical requirements are  detailed in  Annexure-I. The
               parties who desire that such  applications  should be heard  through video
               conferencing may file a request in the Form as prescribed in Annexure-II, to the
               concerned Assistant Registrar. The system of e-hearing of urgent Applications
               will remain in force until further orders.
                       This notification shall come into force with effect from 1 July, 2020.
                       This issue with the approval of the Hon’ble President, CESTAT.

                                                                              Annexure-I
                      CESTAT - PROCEDURE FOR E-HEARING OF APPLICATIONS
                                          (www.cestatnew.gov.in)
                       I.  Introduction
                           The lockdown declared  by  the Government due to COVID-19
                           pandemic  has affected  the regular hearing of appeals by all the
                           Benches of  the Tribunal since 16 March, 2020. Even if the situation
                           improves,  the risk involved in conducting regular  Courts is high.
                           Therefore, a system of hearing of cases through video conferencing
                           has emerged as an alternative for regular Court sitting in some of the
                           Courts and Tribunals in the country. The Hon’ble Supreme Court, in
                           Suo Motu Writ (Civil) No. 5 of 2020, has permitted Courts across the
                           country to conduct  legal  proceedings by leveraging technology,
                           thereby furthering the objective of Article 39A of the Constitution.
                           The Customs, Excise and Service  Tax Appellate Tribunal also
                           endeavors to dispose cases of urgent applications through e-hearing
                           in all its Benches by utilizing the  technology to the  best extent
                           possible.
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