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2014 (1) TMI 1645 - CESTAT NEW DELHIModification of order - Whether the previous Orders-in-Original in case of M/s. Natani Rolling Mills Pvt. Ltd. and in case of Shiv Prasad Rolling Mills Pvt. Ltd., passed by the Commissioner of Central Excise, Jaipur by which he dropped the duty demands against them can be the basis for modification of the stay order dated 23-10-2013 passed in the case against the appellant company and its Director - Held that:- Just because the Commissioner in December, 2012 in cases of M/s. Natani Rolling Mills Pvt. Ltd. and M/s. Shiv Prasad Rolling Mills Pvt. Ltd. has dropped the proceedings against them, this cannot be the justification for modification of the stay order dated 23-10-2012, as it is not known as to whether the facts of the case against the appellants and the facts of the cases against M/s. Natani Rolling Mills Pvt. Ltd. and M/s. Shiv Prasad Rolling Mills Pvt. Ltd. are identical Though the impugned Order-in-Original in case of the Appellant company and the Orders-in-Original in the cases against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills have been passed by the same Commissioner i.e. CCE, Jaipur-I, it is not known as to whether the facts of the case against the Appellant Company and the facts of the cases against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills are identical, as it is not known as to whether the fact of unexplained wide fluctuation in power consumption per MT from month to month - there in the cases against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills, which have been dropped by the Commissioner. In any case, the Commissioner’s orders in the cases against M/s. Natani Rolling Mills and M/s. Shiv Prasad Mills have been challenged by the Department before the Tribunal and the Commissioner findings on the points of facts and points of law involved in these cases cannot be said to be final. The dropping of cases by the Commissioner against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills are not the developments which change the balance of convenience, as, as explained in para 24 above, the facts of the present case may not be identical to the facts of the cases against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills, and even if the facts are identical, it cannot be said at this stage that the Commissioner’s orders dropping the proceedings against M/s. Natani Rolling Mills and M/s. Shiv Prasad Rolling Mills are correct. Thus the judgment of Hon’ble Bombay High Court in case of M/s. Sarla Performance Fibers (2008 (2) TMI 68 - HIGH COURT BOMBAY) is not applicable for the facts of this case. - Modification denied.
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