9911796707
TMI Blog2014 (1) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... lications are being disposed of by a common order as they pertain to the same order No.1397/2012-Ex (DB) dated 29.08.2012. 2. After hearing both the sides, we find that vide said stay order, unconditional stay was granted to the appellant. Inasmuch the appeal was against one impugned order of the Commissioner vide which he decided three separate show cause notices, the Tribunal only referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have not been specifically mentioned in the stay order. 4. Ld. Advocate has drawn our attention to a letter dated 17.1.2013 written by the Superintendent addressed to the applicant directing them to deposit the above amounts. Though the Tribunal in the said stay order has referred to the contentions of only one of the show cause notice, mentioning only one amount, but the operative part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition filed by the assessee before Hon'ble Supreme Court stands rejected. 6. Ld. DR submits that the rejection of the stay petition against the earlier Larger Bench decision is subsequent to the passing of the present stay order and as such, should be considered as a relevant factor for directing the applicant to deposit the amount in question, after re-calling the stay order. 7. Ld. Advocate ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee. As such he submits that there is no reason in recalling of the stay order. We agree with the above contention of the ld. Advocate. Inasmuch as the Tribunal has passed a detailed order and has already considered the effect of Larger Bench decision and inasmuch as, there is a subsequent judgement of the Hon'ble High Court, we do not find any justifiable reasons to recall the stay ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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