2013 (8) TMI 906

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....Dixit, AR, for the Respondent. ORDER Notice of hearing of this application was received and a memorandum of written submissions, filed on behalf of the petitioner's consultant was received on 14-8-2013. 2. The application seeks review of the Stay Order No. SO/1319/2012-CU(DB), dated 12-12-2012. By this order, the petitioner/appellant was directed to deposit Rs. 5 lakhs within four we....

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....ection 35C of the Central Excise Act, 1944, a provision applicable to proceeding before this Tribunal in relation to adjudication of Service Tax dispute as well. Section 35C set out the procedures to be followed in adjudication of disputes presented. Sub-section (1) of Section 35C enacts that this Tribunal after affording an opportunity may pass an appropriate order confirming, modifying or annull....

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....rative orders, is predicated upon a specific legislative grant of authority, to review. In the absence of any legislative conferment of power of review in respect of interlocutory orders, no application for review of an interlocutory order including an order directing pre-deposit is available to this Tribunal. Of course, the Tribunal has always an inherent power to correct any typographical or a p....