2012 (12) TMI 390

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....FOR THE APPLICANT(S)/APPELLANT(S); SHRI S.CHAKRABORTY, A.R.(ASSTT. COMMR.) FOR THE REVENUE. Per Shri S.K.Gaule Heard both sides. 2. The Applicants filed this Application for modification of Stay Order No.S-S-607-608/Kol/2012 dated 27.06.2012 passed by this Tribunal, vide which the Applicant Firm was directed to make a predeposit of 25% of the Central Excise Duty involved in this case. ....

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.... one had appeared on that date. The Applicants claimed that they did not receive the notice. The matter was got verified and ascertained from the registry that the notice was duly sent to the address stated on the fact of the Appeal Memoranda. We find that the duty involved in the instant case is around Rs.2.64 crore and the matter was pending since June, 2010, and accordingly, vide the Stay Order....

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....oration referred to earlier. If the test is applied, the order is woefully lacking in the Tribunal having not exhibited its awareness to the requirements of proviso of Section 35F of the Act. It is also clear that the Tribunal after having exercised jurisdiction for the purposes of passing an order for waiver of pre-deposit under the proviso to Section 35F of the Act cannot modify that order subse....