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2013 (11) TMI 28 - CESTAT BANGALOREModification of Stay Order – Waiver of Pre-deposit – Held that:- If there is no change in circumstances, modification application should not be entertained – Following Baron International Ltd. Vs Union of India [2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY] - Judicial discipline requires that the Tribunal follow a consistent policy and if there is contrary decision of another Bench it has to be either followed or referred to Larger Bench - At the time of consideration of stay application, if there is a favourable decision in the case of the appellant, the same will have to be considered and a view has to be taken that appellant has made out a prima facie case - In this case, if the decision of the Tribunal were published/brought to our notice, then the decision would have been different, since a view would have been taken that appellant has made out a prima facie case that even subsequent reversal would be sufficient. After coming to know about the decision of the Tribunal, the appellants have reversed the proportionate credit with interest and according to the learned counsel, they have addressed the Commissioner to intimate the correctness or otherwise of the amount and if there is any differential amount, they have assured that they will pay the amount - the appellants have fulfilled the requirement as per the decision of the Tribunal in Bombay Bench - Therefore, the appellant has made out a prima facie case for waiver - the appellant has also made out a case for modification of stay order passed by this Bench - the requirement of pre-deposit waived and modification of the stay order allowed and stay against recovery of the dues granted during the pendency of the appeal – Stay granted.
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