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TMI Blog1999 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : J.H. Joglekar, Member (T)]. The Tribunal in their order dated 1-7-1999, directed the present applicants to deposit a sum of Rs. 27 lakhs as a pre-condition to hearing of their appeal. A modification application was filed on 12-7-1999. In the meanwhile the Department detained certain goods, plant and machinery etc. on 4-8-1999 towards the payments of the duty. The P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powder were duty paid and that the credit of the duty paid on the granules was available for discharging the burden on the powder. It is also claimed that the inequities in the rates of duty at the material time would result in the assessees having a surplus credit balance of the Modvat of duty paid on the granules. As to the availability of such Modvat, he cites the Tribunal judgment in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s should not suffer. We see his point, but we are also aware of a number of situations where the plea that certain arguments were left out is used for seeking change of the orders adverse to the assessees repeatedly with the possible intention of evading payment of directed amounts. 5. Shri Sheth refers to his calculations that the assessees would be left with surplus balance of credit even when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiable goods, in terms of the Panchanama dated 4-8-1999. We have seen the Panchanama. It refers to the impugned order, but does not refer to the provision of law, under which the goods have been detained. In terms of the order in Modification of this Stay Order passed by us today, there may not be any reason for the Commissionerate to seize the excisable goods. As regards the plant and machinery, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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