2015 (11) TMI 510 - AT - Central Excise

Review petition - Demand arises since appellant was disentitled to exemption under Notification No. 67/95-CE since the products in issue were not covered by the Hill Area Exemption under Notification No. 15/2003-CE - Held that - An application for modification of an order passed in the stay application is essentially on seeking review of the analyses and conclusions recorded in the said order, whereby pre-deposit of ₹ 1.5 crores was directed on the appellant. It is axiomatic that an application for review is unavailable for reconsidering the very issues which were subject matter earlier and on which such earlier order was passed. Since the order dated 21.04.2014 recorded elaborate reasons and analysis for exercise of the discretion and directed pre-deposit of ₹ 1.5 crores, we do not see any justification for review of the said order. - Review denied.

Issues:
1. Stay applications in four appeals, including stay application No. 59047/2013 in Ex. Appeal No. 58382 of 2013-EX (DB) were disposed of.
2. Confirmation of excise duty demand, penalties, and interest under Section 11AB of the Central Excise Act, 1944.
3. Disentitlement to exemption under Notification No. 67/95-CE due to products not covered by Hill Area Exemption under Notification No. 15/2003-CE.
4. Pre-deposit conditions for waiver of balance amount and stay of proceedings for recovery of assessed demand.
5. Miscellaneous applications filed by M/s Shirdi Industries Limited for modification, early hearing, extension of stay, and leave to file additional submissions.
6. Review of order directing pre-deposit of &8377; 1.5 crores and dismissal of related applications.
7. Inoperativeness of stay due to non-compliance with pre-deposit conditions.
8. Rejection of applications seeking extension of stay and early hearing.

Analysis:
1. The Tribunal disposed of stay applications in four appeals, including one specific to M/s Shirdi Industries Limited, concerning the confirmation of excise duty demand, penalties, and interest under the Central Excise Act, 1944. The impugned adjudication order dated 29.03.2013 confirmed a substantial duty demand on the basis of disentitlement to exemption under specific notifications due to the products not falling under the Hill Area Exemption criteria.

2. The Tribunal, in an order dated 21.04.2014, directed appellants, including M/s Shirdi Industries Limited, to make specified pre-deposits within a stipulated timeframe as a condition for the waiver of the remaining duty, interest, and penalties. Non-compliance with the pre-deposit conditions would render the stay of proceedings for recovery of the assessed demand ineffective pending appeal disposal.

3. M/s Shirdi Industries Limited subsequently filed multiple miscellaneous applications, including those for modification of the pre-deposit order, early hearing, extension of stay, and permission to submit additional written submissions. The application for modification sought a review of the order directing a pre-deposit of &8377; 1.5 crores, which was deemed unjustified given the detailed reasoning provided in the original order.

4. The Tribunal dismissed the miscellaneous applications related to the modification of the pre-deposit order, early hearing, and extension of stay, citing the inoperativeness of the stay due to non-compliance with pre-deposit requirements. Consequently, all applications were rejected, and the stay conditions remained unchanged, leading to the rejection of further requests for extension and early hearing of the stay application.

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