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TMI Blog2013 (9) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Ltd. vs. Union of India [2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY ] - the Tribunal should first make a prima facie enquiry to find out whether sufficient materials existed warranting modification of the stay order passed under Section 35F of the Central Excise Act - If no such prima facie case was found, the modification application should be rejected without elaborate hearing - If prima facie case existed warranting modification of stay order, only then the Tribunal should hear both sides elaborately on the modification application. waiver of Pre-deposit - All the submissions made before the Bench from both sides were correctly and completely recorded – direction was made for the pre deposits to be made -The plea of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isted along with the appeal for future consideration. The learned counsel has also sought to claim support from certain Annexures to the Memo of the Appeal. The gist of his arguments is that the plea of the appellant that certain payments made in the past towards service tax were on services rendered prior to the said date was not properly addressed in the stay order. In support of the present application, the learned counsel has also argued that this Tribunal has inherent power of review to modify the stay order after taking into account the aforesaid plea of the appellant. It is submitted that the failure/omission of the counsel on the occasion of hearing on the stay application cannot per se stand in the way of justice being administered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35F of the Central Excise Act. In this view of the matter, the present application is not maintainable in law. 5. This apart, the power of review, oft-referred to by the learned counsel, is limited insofar as an application for modification of stay order passed by this Tribunal is concerned. The scope of this power was elaborately examined by the Hon ble Bombay High Court in the aforesaid case of Baron International Ltd. (supra). The Hon ble High Court held that this Tribunal should first make a prima facie enquiry to find out whether sufficient materials existed warranting modification of the stay order passed under Section 35F of the Central Excise Act. If no such prima facie case was found, the modification application s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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