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2013 (11) TMI 1086 - AT - Central ExciseModification of Order – Error apparent on the face of record – Held that:- Following Commr.of C.Ex., Belapur, Mumbai Vs RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] - Mistake in the order for the purpose of rectification should not be established by long drawn process of reasoning and the mistake apparent on record must be an obvious and patent mistake - for seeking modification of stay order, a prima facie case in that behalf is required to be made in the pleadings - No application for review in the garb of prayer for modification can be entertained by the Tribunal - while examining the modification application, the Tribunal should find out whether any change of circumstance after the previous order is shown with sufficient material in that behalf or any other reason prima facie exists warranting modification of previous order on the ground which was not available when the previous order was made. The mistake in stay order is not apparent on the face of record and it would be established by long drawn process of reasoning, which is not permissible under the law - there is no need to look into stay order of other Bench – there was no substance in the application for modification of stay order - the application for modification stay order filed by the applicant is not sustainable – Decided against Assessee.
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