TMI Blog2013 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... H. Mathew, A.R. ORDER Per : Mr. M.V. Ravindaran; This matter is listed for compliance of the provisions of Section 35F of Central Excise Act, 1944 for the pre-deposit of the amount confirmed by the lower authorities. 2. We find that the appellant has filed modification application which is numbered as E/Modf.20556 of 2012. Since the modification application is listed, we take up the modification application filed by the appellant for disposal. 3. Learned counsel appearing on behalf of the appellant submits that during the pendency of the matter and subsequent to the dismissal of stay petitioner for non-prosecution, the lower authorities vide order of attachment of immovable property dated 12.02.2013 has attached immovable pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the submissions made by both sides, we find that the Honble High Court of Gujarat in the writ filed by the appellant has directed as under:- Counsel for the petitioner stated that the petitioner has already moved the modification application before the Tribunal. Such application is pending. The Tribunal has not passed any final order since the present proceedings are pending before the High Court. She submitted that the petitioner would be pursuing such application before the Tribunal itself. However, she prayed that the petitioner be permitted to clear the goods for sale in the market, of course on payment of current excise duties. To that extent, the order of attachment be relaxed. We notice that by passing the order dated 08.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der on the modification application of the petitioner. 4. It would be open for the petitioner to request the Tribunal to pass final order thereon expeditiously. 5. Attachment of plant and machinery shall, however, continue. 6. It is clarified that once the Tribunal passes its final order on the modification application, the parties would be governed by the arrangement that the Tribunal may provide in such an order. 6. Pursuant to such directions, we have considered the submissions made by both sides on the modification application filed by the assessee. 7. After giving our anxious consideration to the issue in hand and perusal of the case records, we find that the issue involved in this case is regarding denial of benefit of speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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