9911796707
TMI Blog2013 (8) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without the need to hold elaborate hearing - court followed the judgement of Baron International Ltd. Vs. UOI (2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY) - the parameters of a modification application of this kind - The Hon'ble High Court almost ruled out the permissibility of review of any order for pre-deposit. - the miscellaneous application had rejected for want a prima facie case for modification of the Stay Order – appeal decided against the assessee. - 919 & 929/2010 - MISC. 25230/2013 - Dated:- 25-2-2013 - P G Chacko And B S V Murthy, JJ. For the Appellant : Mr Kiran S Javali, Adv. For the Respondent : Ms Sabrina Cano, Superintendent (AR) Per: P G Chacko: This matter arises for report of compliance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-Cus. dated 31.03.2003. According to the learned counsel, if this depreciation is allowed, the demand of Customs duty will stand reduced considerably and, therefore, at stay stage, the above claim for depreciation is a relevant factor to be considered by this Tribunal. According to the learned counsel, this factor is liable to be taken into account at this stage. However, in answer to queries from the bench, the learned counsel fairly concedes that the above claim was not raised before the adjudicating authority or even in the memorandum of appeal filed before this Tribunal. The learned Superintendent (AR) submits that the Stay Order was passed on the basis of the available records and there is no reason to modify it. A plea which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay Order. 4. In the case of Baron International Ltd. (supra), the Hon'ble Bombay High Court laid down the parameters of a modification application of this kind. The Hon'ble High Court almost ruled out the permissibility of review of any order for pre-deposit. It held that, where such an order was sought to be modified, the appellate Tribunal should, at the outset, look for a prima facie case for modification. In case no such prima facie case was found by the Tribunal, the modification application would be rejected without the need to hold elaborate hearing. We have put the present matter to the test laid down by the Hon'ble High Court. We have found no prima facie case for modification of our Stay Order inasmuch as the only ground raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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