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Issues involved: Review of Stay Order directing pre-deposit u/s 35C of the Central Excise Act, 1944.
Issue 1: Review of Stay Order directing pre-deposit The application sought review of Stay Order No. SO/1319/2012-CU(DB), directing the petitioner/appellant to deposit &8377; 5 lakhs within four weeks and report compliance by 25-2-2013. The Tribunal noted non-compliance with the order and observed that failure to comply led to the rejection of the appeal. The miscellaneous application was filed under Section 35C of the Central Excise Act, 1944, which provides procedures for adjudication of disputes, including Service Tax matters. The Tribunal clarified that its power to revisit orders is limited to final orders under sub-section (1) of Section 35C, not interlocutory orders like the one directing pre-deposit. The Tribunal emphasized the absence of legislative authority to review interlocutory orders, except for correcting typographical or mathematical errors. Issue 2: Jurisdiction to review interlocutory orders The Tribunal highlighted that the power to review interlocutory orders, such as those directing pre-deposit, is not explicitly granted by legislation. While the Tribunal has inherent power to correct errors, the review of interlocutory orders requires specific legislative authorization. The petitioner/appellant's written submissions referenced various judgments to argue against liability for Service Tax under cargo handling service. Despite the arguments presented, the Tribunal concluded that it lacked the jurisdiction to review the interlocutory order dated 12-12-2013 and therefore dismissed the application.
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