TaxTMI 
TaxTMI 
2013 (10) TMI 1138
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....cations wherein the total demand of cenvat credit involved is Rs.1,82,22,414/- along with interest and penalties. He drew the attention of the Bench to first paragraph of the stay order wherein the Tribunal recorded that these applications filed by the applicants for waiver of predeposit of cenvat credit of Rs.53,57,484 along with interest and penalty. Thereafter, the Tribunal directed the applicant to deposit Rs.25 lakhs only. The amount mentioned in the stay order is in relation to only one appeal No. E/439/2011. He submits that it appears that due to inadvertence, the Tribunal did not take into account the amounts involved in other four applications and the direction of amount of predeposit is only in respect of Appeal No. E/439/2011. He....
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....(Tri.-LB) which is in favour of Revenue. He submits that following these decisions, the Tribunal directed 50% of in most of the cases. He further submits that taking into account the entire amount involved in these applications, direction for predepositing amount should be modified to the tune of at least 50% of the total duty. 6. Ld. advocate submits that the scope of modification of stay order by the Tribunal is very limited as held by the Hon'ble Bombay High Court in the case of Commissioner Vs HICO Enterprises 2008 (223) ELT A179 (Bom.). He submits that at the time of stay petition hearing on the earlier occasion, a similar argument was made by the department. It is contended that Tribunal while passing the order in the present stay ap....
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....cation / support of the machinery which is not clear from the order of the Commissioner. Hence the applicants have not made out a prima facie case for total waiver of predeposit of duty and penalty. Accordingly, the applicant is directed to deposit Rs.25,00,000/- (Rupees twenty five lakhs only) within five weeks and report compliance on 21.3.2013. Subject to due compliance, predeposit of the balance dues adjudged shall stand waived and recovery stayed till the disposal of the appeals. 8. It is seen from the above order that the Tribunal while passing the stay order had gone through various judgements placed by both sides and therefore there is no need for re-appreciation of the judgments placed by both sides. It is also noticed that while ....