TaxTMI 
TaxTMI 
2013 (11) TMI 1086
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....y order in so far as the pre-deposit of Rs.1 (one) crore may be waived and the appeal be heard without any pre-deposit. He submits that Tribunal directed the applicant to make predeposit holding that Palm Fatty Acid is not a waste product and not eligible for exemption. It is submitted that after passing of this stay order, it came to their knowledge that the Delhi Bench of the Tribunal in the case of JVL Agro Industries Ltd. Vs CCE & ST Allahabad by Stay Order No.55271-55272/13 dt. 4.1.2013 granted unconditional stay on same issue on the demand of Palm Fatty Acid on the ground that Board issued Circular dt. 30.3.12 floating survey for issuance of notification under Section 11C. He submits that it is settled that no recovery proceeding and ....
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....or recalling of stay order. He also submits that Bombay High Court in the case of Baron International Ltd. Vs UOI - 2004 (163) ELT 150 (Bom.) had given guidelines for modification of the stay order. He also relied upon the decision of the Tribunal in the case of Ramaniyam Real Estates pvt. Ltd. Vs CST Chennai 2012 (26) STR 356 (Tri.-Chennai). He submits that para-6 of the Hon'ble Supreme Court judgement in the case of Jocil Ltd. (supra) would cover the issue. 4. After hearing both sides and on perusal of the records, we find that for the purpose of proper appreciation of the case, the relevant portion of the stay order is reproduced below :- 9. We have considered the submissions on both sides. We take note of the decisions of the Apex Co....
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....(India) P. Ltd. - 2011 (270) ELT 625 (SC) held that mistake in the order for the purpose of rectification should not be established by long drawn process of reasoning and the mistake apparent on record must be an obvious and patent mistake. The Hon'ble Bombay High Court in the case of Baron International Ltd. as relied upon by the Ld. AR had observed that for seeking modification of stay order, a prima facie case in that behalf is required to be made in the pleadings. No application for review in the garb of prayer for modification can be entertained by the Tribunal. It has been observed that while examining the modification application, the Tribunal should find out whether any change of circumstance after the previous order is shown with s....