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        Case ID :

        2008 (4) TMI 138 - AT - Service Tax

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        Collateral Bench order cannot justify recall of earlier stay order where prior challenge was withdrawn. A request to recall or modify an earlier stay order directing deposit of 50% of the disputed amount was rejected because a later order passed by a ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Collateral Bench order cannot justify recall of earlier stay order where prior challenge was withdrawn.

                                A request to recall or modify an earlier stay order directing deposit of 50% of the disputed amount was rejected because a later order passed by a collateral Bench did not justify interference with the earlier order. The Tribunal noted that the earlier order had not been shown to the later Bench and that the applicant had already challenged the earlier order before the High Court and then withdrawn that challenge. On those facts, the subsequent order could not serve as a basis for recall or modification, and the application was dismissed.




                                Issues: Whether a subsequent order passed by a collateral Bench could constitute a ground for recall or modification of the earlier order directing deposit of 50% of the disputed amount.

                                Analysis: The application sought modification of the earlier stay order on the basis of a later order passed in another case. The Tribunal held that such a subsequent order by a collateral Bench could not justify recall or modification of the earlier order, particularly when the earlier order had not been shown to the later Bench and the applicant had already challenged the earlier order before the High Court and withdrawn that challenge.

                                Conclusion: The request for recall or modification was rejected, and the application was dismissed.


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                                ActsIncome Tax
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