1992 (3) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paid on or before 1st March, 1992. Being not satisfied with the said stay order passed by the Tribunal, the applicants have moved the present Misc. Application for modification of the earlier order passed by the Tribunal. Shri R.K. Jain, learned Consultant has appeared on behalf of the applicants. He has pleaded that on page No. 12 of their application for stay, the applicant had made a prayer for granting the stay during the pendency of the appeal. Shri Jain pleaded that there is no finding by the Tribunal whether the stay is being granted. Only the pre-deposit of the penalty amount has been dispensed with. Shri Jain pleaded that the Bench had come to the conclusion while disposing of the stay application on the ground that COB licence has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not looked into by the Tribunal while disposing of the earlier stay application and he argued that no COB has been issued. He pleaded that in case the earlier order passed by the Tribunal is not modified, the applicant shall suffer irreparable loss and pleaded for the modification of the same. 2. Smt. J.M.S. Sundaram, learned SDR who has appeared on behalf of the respondent pleaded that there is no infirmity in the order passed by the Tribunal. While disposing of the stay application, the Bench had taken into consideration all the aspects of the matter and the applicant did not agitate this issue that till date, no COB has been issued and the Bench had come to this conclusion after taking into consideration the material placed on recor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicants have not made out a case for waiver of pre-deposit of duty". The stay order passed by the Tribunal is dated 8.1.1992 and the stay application was heard by the Bench on 24.12.1991. The letter attached with the Misc. Application on page 7 from the Ministry of Food Processing Industries, New Delhi is dated 5.9.1991. This letter was very much in existence on the last date of the hearing and the Tribunal had disposed of the stay application after taking into consideration the submissions of both sides and the material placed on record. Today, during the course of arguments, it was argued before us that till date, there is no COB licence. We have already reproduced the relevant extract from the stay order passed by the Tribunal on 8.1.1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Small Scale Industries. Instead of honestly paying the duty demanded by the Department the assessee chose to del mud the Government by maintaining that they have a SSI certificate and that's all which is required under Notfn. No. 175/86. The party seems to have overlooked the fact that to be able to get benefits of SSI under the said Notification the basic requirement is that he should be a SSI Unit. As is evident from the letter of District Industries Centre referred to in para-1, the unit ceased to be a SSI w.e.f. the year 1986. Had the Department not come across the letter of District Industries Centre, the assessee would have continued to get benefits of the Notification. Learned Consultant had taken the plea that there is no suppre....