9911796707
TMI Blog2005 (11) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... agat, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This application for modification of Tribunal's Stay Order No. S/115/WZB/05/C-I, dated 8-2-2005 [2005 (191) E.L.T. 542 (Tribunal)] is a second of its kind, the first having been rejected by the Tribunal in Order No. M/432/WZB/2005/C-I, dated 26-4-2005 [2005 (192) E.L.T. 270 (Tri.)]. The applicant being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. The Bench in para 4 of its order held that "There is a clear cut bar for availment of credit on inputs on which the duty has been paid prior to 1-4-2000." Thus having held that the applicant has not made out a strong prima facie case in his favour, the Bench ordered pre-deposit of 1/6th of the amount demanded. 3. Subsequently, the applicant filed a modification application stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dification of the Tribunal's stay order. We may note that the Hon'ble High Court has also had this in mind while disposing off the petition and directing the Tribunal to consider the application for modification afresh. The ld. Advocate during the course of arguments pleaded that when all other assessees are entitled to pay back the wrongly availed credit in 36 instalments with interest, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. 8. The appellants contention that the provisions of sub-section (5) of the Section 88 in the Finance Act be applied for the purpose of determining the quantum of pre-deposit under Section 35F is not acceptable. In the present case the Commissioner decided that the amount was due from the applicant as early as 27-10-2004, after a due process of law. Had the applicants paid this amount bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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