TaxTMI 
TaxTMI 
TaxTMI 
2011 (2) TMI 535
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....osit the amount or any part thereof. On the other hand, after expiry of the time granted for pre-deposit, the appellant filed the present application seeking modification of the above order dated 3-12-2010. In this application, it is claimed that the appellant produced proof of discharge of export obligation to the Customs department in relation to the raw materials imported under 106 advance licences. They have also stated particulars of the exports made by them. This application is also accompanied by voluminous records including a chart indicating fulfillment of export obligation in respect of 69 licences (annexure '1'), a statement saying the extent of fulfillment required of export obligation in respect of 37 advance licences (in relat....
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....pect was also noted by the Bench in the stay order. The learned JCDR further submits that the documents now produced by the appellants (volumes B to I referred to in para 6 of the application) are subject to verification. It was when the appellant expressed their inability to adduce documentary evidence of discharge of export obligation in respect of remaining 37 advance licences that this Bench directed them to pre-deposit Rs. 15.97 crores towards the duty on the raw material imported under those licences. It is further submitted that any EODC (export obligation discharge certificate) from DGFT was produced with the stay application, nor has any been produced even now. According to the learned JCDR, in these circumstances, it cannot be sai....
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.... or other documentary evidence of discharge of export obligation in relation the goods imported under those licences. This aspect is eminently clear on the face of the record. It is obvious that the counsel for the appellant conceded inability to bring on record any documentary evidence of discharge of export obligation in respect of the 37 advance licences. Thereupon this Bench directed the appellant to make pre-deposit of the aforesaid amount of Rs. 15.97 crores, after duly considering the plea of financial difficulties raised by the advocate. Even though conclusive evidence of discharge of export obligation in respect of the remaining advance licences (69 in number) like EODC was not produced by the appellant, the Bench did not ask for p....
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....supra), the Hon'ble High Court held that the Tribunal was empowered to reject modification application filed by an appellant against a direction for pre-deposit where it is not shown by the appellant that there was change in circumstances after the passing of the stay order. Para 8 of the Hon'ble High Court's judgment reads as follows : "Our experience shows that in almost all the applications moved to seek modification of the Tribunal's order contain only grounds of review. They are freely entertained by the CEGAT and the same are sometime accepted or rejected on merits with detailed order. Such exercise, apart from labour, must be consuming major part of its working hours. This wastage of labour and working hours can easily be saved by t....