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TMI Blog2009 (12) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal should have considered the miscellaneous application on merit - Tribunal is directed to consider the miscellaneous application afresh - 1105 of 2009 - - - Dated:- 7-12-2009 - Soumitra Pal, J. REPRESENTED BY : S/Shri V. Sreedharan with S. Bhowmik, Advocates, for the Petitioner. Shri P. Dhudhoria, Advocate, for the Respondent. [Order]. - The Court : Let four affidavi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2009 had directed the petitioner to deposit an amount of Rs. 4 crores within a period of eight weeks. According to the petitioner, since the application for stay was not considered by the Tribunal the petitioners had filed an application for modification of the said order dated 15th June, 2009. However, the Tribunal without considering the merit of the miscellaneous application had held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hardship but a question of law which is supported by a circular issued by CBEC being Circular No. 692/08/2003-CX., dated 13-2-2003. Moreover, since the Apex Court in Honda Siel Power Products Ltd. v. Commissioner of Income Tax, Delhi - 2008 (221) E.L.T. 11 (S.C.) has held that if there is a manifest error, the Tribunal is justified in rectifying its mistake, the Tribunal while passing the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have not gone into the merits of the case and all points are left open to be dealt with by the Tribunal. 10.The writ petition is allowed. 11. Since the writ petition is disposed of at the stage of admission without calling for filing of affidavits, the allegations made in the petition are deemed not to have been admitted by the respondents. 12. There will be no order as to cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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