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2012 (12) TMI 515 - AT - Service TaxModification of Stay Order - directing to make the predeposit of 50% of the Service Tax - notice of hearing of the Stay Petition not served to Applicant - Held that:- Tribunal after having exercised jurisdiction for the purposes of passing an order for waiver of pre-deposit under the proviso to Section 35F cannot modify that order subsequently like an appellate authority, nor can keep tinkering with the order as and when applications for modification of the order are filed. It is significant to notice that the Supreme Court has ruled in C.C.E. v. A.S.C.U. Ltd.,[2002 (12) TMI 87 - SUPREME COURT OF INDIA] that the Tribunal does not even have the power to review its orders while exercising its appellate power under Section 35C when this is the legal position with regard to the exercise of the power in respect of the main appeal itself, it cannot be higher while passing orders in exercise of the power under the proviso to Section 35F, which is a provision stipulating the condition for maintainability of the appeal - Appeal is dismissed for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - miscellaneous Application for modification of the Stay Order dismissed.
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