2013 (11) TMI 28

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...., the learned advocate for the appellant submits that appellants have filed miscellaneous application seeking modification of the stay order. 2. Moving the miscellaneous application, learned advocate submits that after the order was passed, the appellant came across a decision of the Tribunal in the case of Jost's Engineering Co. Ltd. & Jaiprakash Chaurasia Vs CCE Mumbai-III in Appeal No. E/1511&1512/2011-Mum. Even though the decision was rendered on 14th February 2013, he submits that it was published in Tax India Online only in May 2013 and therefore, the same could not be brought to the notice of the Tribunal when the matter was heard. He submits that the Tribunal was of the view that the appellant did not maintain separate accounts i....

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....'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 the CEGAT, if application moved in this behalf is prima facie, examined by CEGAT to find out whether any change in circumstance after the previous order, is shown with sufficient material in that behalf; or any other reason prima facie; exists warranting modification of the previous order on the ground which was not available when the previous order was made. At the threshold, if such preliminary enquiry is made by the Tribunal, we are s....