Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2011 (2) TMI 1068

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a facie case for modification is made out, then, only a Tribunal shall deal with such application on merits - application dismissed following the ruling of Baron International vs Union of India [2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY] & Jai Prakash Strips vs. Commissioner of C.Ex. & Cus., Nasik [2009 (6) TMI 620 - CESTAT, MUMBAI)- having found no prima facie case for the appellant fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ort of compliance, the modification application was also placed before it. Accordingly, today the modification application is also before us. 2. There is no representation for the appellant today.Their counsel has sent a letter by fax requesting for adjournment of hearing on the ground that he has some important social-work in Surat and hence unable to appear before this Bench today. The request .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unds of review. They are freely entertained by the CEGAT and the same are sometime accepted or rejected on merits with detailed order. Such exercise, apart from labour, must be consuming major part of its working hours. This wastage of labour and working hours can easily be saved by the CEGAT, if application moved in this behalf is prima facie, examined by CEGAT to find out whether any change in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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 threshold." 4. Following the above ruling of the Hon'ble High Court, as also the view taken by coordinating bench of this Tribunal in the case of Jai Prakash Strips Ltd. vs Commissioner of C.Ex. Customs., Nasik [2009 (243) ELT 476 (Tri-Mu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates