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TMI Blog2013 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the same will have to be considered and a view has to be taken that appellant has made out a prima facie case - In this case, if the decision of the Tribunal were published/brought to our notice, then the decision would have been different, since a view would have been taken that appellant has made out a prima facie case that even subsequent reversal would be sufficient. After coming to know about the decision of the Tribunal, the appellants have reversed the proportionate credit with interest and according to the learned counsel, they have addressed the Commissioner to intimate the correctness or otherwise of the amount and if there is any differential amount, they have assured that they will pay the amount - the appellants have ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal when the matter was heard. He submits that the Tribunal was of the view that the appellant did not maintain separate accounts in respect of plastic crates used for exempted products as well as dutiable products and on this account, the appellant was required to pay 10%/5% on the exempted products in terms of Rule 6(3) of the CENVAT Credit Rules 2004. In that decision rendered by the Tribunal in Mumbai, it has been held that reversal of input service credit taken along with interest even subsequently would be sufficient and the obligation under Rule 6(3) to pay 5%/10% of the value would not be attracted. Since this decision was not available, he seeks modification of the stay order. 3. Learned A.R. submits that such modificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made. At the threshold, if such preliminary enquiry is made by the Tribunal, we are sure in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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