2008 (9) TMI 764

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....pellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide Stay Order No. S/1174-1177/WZB/AHD/07, dt. 25-9-07, the appellants M/s. Special Prints Ltd. were directed to deposit an amount of Rs. 4 crores within a period of 12 weeks from that date and report compliance on 18-12-07. Subsequently, appellants filed application for modification of th....

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....the amount as directed in Tribunal's order and upheld by Hon'ble High Court of Gujarat, the appellant moved another miscellaneous application for modification of the said order on 25-8-08. Arguing on the application, learned advocate submits that the period involved in the present appeal is from April 1993 to March 1998 whereas by way of another show cause notice, the valuation dispute was raised ....

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....g the argument, learned SDR Shri Sameer Chitkara raised a strong objection to the said modification application on the ground that Tribunal's order having been upheld by Hon'ble High Court of Gujarat, the modification application at this stage, cannot be entertained. The applicant shall be bound by the orders of Hon'ble High Court and such filing of application only reflects upon the applicant's i....

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....dification application is not subject-matter of the proceedings before us, or original adjudicating authority, or appellate authority, or Tribunal at any point of time. Issue relates to factual position, which cannot be ascertained at this belated stage, having not been raised before authorities below and as such having not been verified by them. We also further note the submission of learned SDR ....