2015 (3) TMI 167

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...., DC (AR) ORDER Per:  P.K. Das By Stay Order No. 41083/2014 dated 03.07.2014, the applicant was directed to make a pre-deposit of Rs. 90,00,000/- within a period of eight weeks and to report compliance on 10.09.14. 2. The Ld. Advocate appearing on behalf of the applicant submits that they have filed Miscellaneous Application for modification of the stay order.  He submits tha....

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....the  Adjudicating Authority.  He also pleads financial hardship and enclosed the copy of the statement of profit & Loss account and Balance Sheet ended on 31.03.2014.  The Ld. Advocate submits that the applicants are facing acute financial difficulty.  He drew the attention of the Bench to para-9 of the application. 3. On the other hand, the Ld. AR on behalf of the Revenue s....

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....lower than the price of the unrelated persons on the same day. This fact was not disputed by the applicant at the time of stay petition hearing.  It is seen from the stay order that the Ld. Consultant appeared on behalf of the applicant at the time of stay petition hearing submitted that they would like to file the documents before the Tribunal with an application for additional evidence.&nbs....

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....CCE, Surat 2004 (170) ELT 379 (Tri.-Mum.). He has also placed the decision of the Tribunal in the case of  Indotex Machinery Works Vs. Asst. Collector of CE & Others 1987 (28) ELT 265 (Guj.), whereby it has been held that stay refused once does not operate as res judicata if party renew request for stay by placing necessary material for justification of the interim relief earlier refused.&nbs....