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2015 (11) TMI 510 - AT - Central ExciseReview petition - Demand arises since appellant was disentitled to exemption under Notification No. 67/95-CE since the products in issue were not covered by the Hill Area Exemption under Notification No. 15/2003-CE - Held that:- An application for modification of 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 ₹ 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 21.04.2014 recorded elaborate reasons and analysis for exercise of the discretion and directed pre-deposit of ₹ 1.5 crores, we do not see any justification for review of the said order. - Review denied.
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