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2015 (11) TMI 510

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..... . Singh, Member (Technical) For the Petitioner : Shri P. K. Tomar, Advocate For the Respondent : Shri M. S. Negi, DR ORDER Per: Justice G. Raghuram: On 21.04.2014, stay applications in four appeals, including stay application No. 59047/2013 in Ex. Appeal No. 58382 of 2013-EX (DB) were disposed of. The appellant in Ex. Appeal No. 58382 of 2013 is M/s Shirdi Industries Limited. For the period .....

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..... weeks from the date of the order. In so far as M/s Shirdi Industries Limited is concerned, this appellant was directed to deposit Rs. 1.5 crores within eight weeks and report compliance by 23.06.2014. The pre-deposit was made a condition precedent for waiver of the balance amount of duty, interest and penalties as confirmed in the impugned order. The pre-deposit was also stipulated to be a conditi .....

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..... an order passed in the stay application is essentially on seeking review of the analyses and conclusions recorded in the said order, whereby pre-deposit of Rs. 1.5 crores was directed on the appellant. It is axiomatic that an application for review is unavailable for reconsidering the very issues which were subject matter earlier and on which such earlier order was passed. Since the order dated 2 .....

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