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2014 (11) TMI 505

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..... .K. Nigam, A.R. ORDER Per B.S.V. MURTHY ; In this miscellaneous application, the appellant is seeking modification of Misc. Order Nos. 26074 & 26075/2013 dated 29.5.2013 and consequent Misc. Order No. 21284/2014 dated 27.5.2014. In the Misc. Order dated 29.5.2013, this Tribunal had directed the appellant to deposit an amount of Rs. 30 lakhs within 4 weeks and report compliance on 17.7.2013. Sub .....

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..... tion  vide AIR 1966 SC 641; (1970) 3 SCC 402; (1971) 3 SCC 844; (1973) 3 SCC 731; (1976) 1 SCC 234; (1979) 1 SCC 321; AIR 1980 SC 1461; (1989) S(2) SCC 465 and (2000) 6 SCC 224. It is therefore dear that in the absence of legislative authority, conferring jurisdiction to review an interim order passed after notice to an hearing the respective parties, no application to review of such order, w .....

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..... hich was not made aware to the appellant in advance. Therefore, he submitted that the order which was passed without notice to the appellant and without presence has to be considered as null and void and therefore, this Tribunal may consider their stay application afresh. 4. Learned A.R. vehemently opposed this submission. He drew our attention to paragraph 9 of the ibid CESTAT's Circular which i .....

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..... r case is coming or not since they had received notice. 5. We are not entirely convinced with the arguments advanced by learned A.R. The notices are often issued few months in advance and at the time of issue of notice, there is no guarantee / certainty that there would a Bench on that date for hearing. That is why the cause list is published every week. Therefore, if an assessee finds that his c .....

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