Rectification of stay orders is not maintainable where the order rests on a prima facie assessment for pre-deposit waiver.

An application seeking rectification of a stay order was held not maintainable under Rule 41 of the CEGAT (Procedure) Rules, 1982. A stay order passed on a prima facie assessment while considering waiver of pre-deposit does not amount to a binding determination, and the correction sought did not justify exercise of the Tribunal's rectification power. The scope of rectification under Section 35C was also found inapplicable to such a stay order, so no interference was warranted.

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Issues: Whether an application seeking rectification of a stay order was maintainable under Rule 41 of the CEGAT (Procedure) Rules, 1982.

Analysis: The stay order had been passed only on a prima facie assessment while considering waiver of pre-deposit for the purpose of hearing the appeal. Such an order was not treated as a binding precedent. The requested correction did not disclose any ground warranting exercise of the Tribunal's power under Rule 41, and the scope of rectification under Section 35C was not attracted to the stay order.

Conclusion: The application was not maintainable and was rejected.

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