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2015 (10) TMI 1848 - HC - CustomsWaiver of pre deposit - validity of interim order passed by the tribunal - tribunal granted 50% stay - none of the orders are reasoned orders assigning any reasons for asking the petitioner to pre-deposit 50% of the customs duty - Benefit of CVD - Held that:- All that is stated in the orders dismissing the applications for modification is that the Tribunal does not find any merit in the applications; however, the merits of the applications have not been discussed in any of the orders passed by the Tribunal. - Tribunal does not have any powers of review as held in the decisions on which reliance has been placed by the learned counsel for the respective parties; however, as observed by the Bombay High Court in the case of Union of India v. Sir Hurkisondas Norottam Hospital & Medical Research Centre, (2005 (4) TMI 100 - HIGH COURT OF JUDICATURE AT BOMBAY), the Tribunal has powers to rectify its mistake or error and to modify its order. Merely because the petitioner is more vigilant about its right is no reason to non-suit the petitioner on the ground that other similarly situated assessees have not thought it fit to move applications for modification of the order of pre-deposit. When the petitioner has moved an application for modification before the Tribunal and has made out a case of changed circumstances and there is a convention to grant complete waiver of pre-deposit when the matter is referred to the Larger Bench, there was no reason for the Tribunal not to grant similar benefit to the petitioner, that too, without expressing any reason as to why such benefit was not required to be granted. Under the circumstances, the impugned order passed by the Tribunal dismissing the stay application filed by the petitioner as well as the appeal on the ground of non-compliance of the order of pre-deposit cannot be sustained. - Ordinarily, while setting aside the order passed by the Tribunal, this court would remand the matter to the Tribunal for deciding the matter afresh, however, considering the fact that in the case of similarly situated assessees, the Tribunal has already granted complete waiver of pre-deposit and it is a convention to grant waiver of pre-deposit in case the matter is referred to the Larger Bench, no fruitful purpose would be served in remanding the matters to the Tribunal. - Stay granted.
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