2016 (11) TMI 58

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...., Advocate Respodent By: Mr. R.K. Das, Dy. Commissioner (A.R.) Per: C J Mathew:  The present miscellaneous application seeks additional grounds to be included appeal no. ST/85231/2013 filed against order-in-original no. 22-23/ST/SB/2012-13 dated 11^th October 2012 passed by Commissioner (TAR), Mumbai. 2. Along with that appeal, an application for stay and waiver of pre-deposit und....

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....ration in the appeal of an additional ground pertaining to the subsequent development in a dispute similar to that of theirs before the Tribunal. Before restoring the appeal, the plea for modification of our earlier order of pre-deposit supra needs to be dealt with as the proceedings can be taken further only upon compliance with order of pre-deposit, if any. We notice that the pre-deposit was fix....

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....f Customs, Jaipur [2015-TIOL-1364-HC-RAJ-CUS]. 6. Learned Counsel has drawn our attention to the decision of the Hon'ble Delhi High Court in Nihon Nirman Ltd. v. Union of India [1998 (103) ELT 488 (Del.)] and that of the larger bench of the Tribunal in Hindustan Lever Ltd v. Commissioner of Central Excise, Mumbai - I [2008 (10) STR 91 (Tri.-LB)]. Both relate to rectification of mistakes which i....

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.... instance, even though the decision of the Tribunal, viz., Petronet LNG Ltd v. Commissioner of Service Tax [2013-TIOL-1700-CESTAT-DEL], may not favour Revenue, but that would be subject to the requirement that the appeal stands restored. The judgments cited by the learned Authorised Representative would place the applicant within the ambit of the amended provisions of section 35F of Central Excise....