2013 (9) TMI 627

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.... lakhs on 18.1.2013 with great difficulty and that pre-deposit of Rs. 20 lakhs would cause severe financial hardships. The deponent laments that his counsel could not highlight certain crucial fact at the time of hearing on the stay application and also states that the decision taken by this Bench on the stay application was influenced by the submission of the authorised representative of the respondent that the appellant's plea that a part of the service tax payment in the past was on amounts received for services rendered prior to 16.6.2005. The learned counsel for the appellant seeks to supplement the above averments of the deponent by quoting certain 'additional grounds' stated in miscellaneous application No. 691/2012 which is yet to b....

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....The stay order was dictated in the open court in the presence of both sides. Had there been any omission on the part of the Bench in recording any submissions, the counsel could have pointed out the same to the Bench. But he had no occasion to intervene during the course of the dictation of the stay order. In the circumstances, we take strong exception to the above statement of the learned counsel. 4. The present application is under Section 35C (2) of the Central Excise Act. Proceeding on the premise that this provision of law is applicable to the present proceedings, we observe that any application under sub-section (2) of the Section 35C purports to seek amendment of an order passed under sub-section (1). The stay order was not passed u....