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2014 (10) TMI 648 - AT - Service TaxWaiver of pre deposit - Modification of order - Held that:- Order relies upon the decision of the Hon’ble High court of Andhra Pradesh in the case of Sai Samhita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT]. Learned counsel fairly agrees that even though this decision has been mentioned in Appeal Memorandum and during the arguments it was not brought to the notice of the Tribunal nor it was pressed. It cannot be said that there is any apparent error in the order passed by the Tribunal. When there is no apparent error, if the order is modified, it would amount to review of the order of the Tribunal by the Tribunal itself for which the Tribunal has no power. Accordingly, no case has been made out for modification of the stay order passed by the Tribunal and accordingly, the application is rejected.
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