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TMI Blog2011 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... not ask for pre-deposit of the duty amount relating to the imports made under the said advance licences in any case - The appellant, in the present application, does not claim that there was some new development after the passing of the stay order or that the documents now produced with the present application were not in existence when the stay order was passed - Hon’ble High Court frowned upon the Tribunal’s tendency to entertain such applications after noting the functional constraints of the Tribunal - Decided against the assessee - C/922/2009-Mum - A/70/2011-WZB/C-I(CSTB) - Dated:- 11-2-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri T. Vishwanathan, Advocate, for the Appellant. Shri A.K. Prasad, JCDR, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the appellant has strong prima facie case against the direction for pre-deposit. He has also pleaded financial hardships for his clients and, in this connection, claimed support from the balance sheet, BIFR orders etc. 2. The learned JCDR, at the outset, submits that the appellant has chosen to abuse the process of this Tribunal. It is submitted that, in the absence of changed circumstances, the present application is only liable to be rejected in limine. This Bench granted sufficient opportunity to the appellant to file the relevant documents, if available, in support of their claim that they had fully discharged export obligation/in relation to the subject-imports. The learned counsel for the appellant, on those occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficulties pleaded by the learned Advocate were considered by the Bench in the context of directing the appellant to make pre-deposit of Rs. 15.97 crores towards total demand of Rs. 33.86 crores. The learned JCDR has also relied on the Hon ble Bombay High court s judgment in Baron International Ltd. v. Union of India, 2004 (163) E.L.T. 150 (Bom.) and this Tribunal s decision in Jai Prakash Strips Ltd. v. Commissioner of Central Excise Customs, Nasik, 2009 (243) E.L.T. 476 (Tri.- Mumbai) in support of his plea for rejection of the present application. 4. We have considered the submissions and have found great force in the submissions made by the learned JCDR. On a perusal of the stay order dated 3-12-2010, we find that the amount of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the 37 advance licences, for which he has no export details, the duty foregone is to the tune of Rs. 15.97 crores . 5. In the aforesaid circumstances, it is clear that there is no change of circumstances since the stay order was passed. The appellant, in the present application, does not claim that there was some new development after the passing of the stay order or that the documents now produced with the present application were not in existence when the stay order was passed. We also find that the plea of financial hardships was also duly considered by the Bench in the stay order dated 3-12-2010. Apparently, the Bench at that time considered the appellants plea that the company was covered by an order passed by the BIFR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... most of the cases application may not be required to be heard on merits. Had such enquiry been made by the CEGAT in this behalf in this case, we are sure, Tribunal would have saved its labour and time and would not have been required to devote nine pages for writing impugned order. We direct that henceforth the Tribunal shall first make prima facie; enquiry whether application needs consideration on merits as indicated by us hereinabove before considering any application for modification of its previous order on merits. If the Tribunal finds that prima facie case for modification is made out, then, only a Tribunal shall deal with such application on merits. The Tribunal shall be justified in rejecting frivolous applications at the threshol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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