TMI Blog2015 (11) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of due date and again on 17.07.2015. In view of the foregoing discussions and by respectfully following the Apex court decisions and Hon'ble High Court orders discussed, we do not find any apparent and manifest mistake to exercise the powers to recall the miscellaneous order dated 24.04.2014 as pleaded by the applicants. However, we allow the applicant a further period of 4 weeks as a last chance to comply the stay order - Decided partly in favour of assessee. - ST/MISC/40091/2015, ST/MISC/40573/2015 in ST/41800/2014 - MISC. ORDER No. 41173-41174 / 2015 - Dated:- 8-9-2015 - SHRI R. PERIASAMI AND SHRI P.K. CHOUDHARY, JJ. For The Appellant : Shri M. Selvakumar, Adv. For The Respondent : Shri R. Subramanian, AC (AR) Per: R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has not complied the pre-deposit order dated 24.11.2014 and after the expiry of the date of compliance, they filed application for recall of the said order. He also submitted that the applicant initially sought for extension of time for compliance. He further submitted that their appeal was dismissed by the Commissioner (Appeals) under Section 35(F) of the Central Excise Act, 1944, for non-compliance of pre-deposit and not on merits. The Tribunal's miscellaneous order is only on Section 35(F) maintainability. After considering their case rightly ordered pre-deposit of ₹ 1.30 lakhs. He submitted that the applicant relying on Tribunal's Stay order dated 24.11.2014 is against the final order of the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had observed that every Bench should have right to grant or vary the interim orders. The relevant para of the said order is as under:- 53. Good deal of arguments were canvassed before us for variation or vacation of the interim orders passed in these cases. Different courts sometimes pass different interim orders as the courts think fit. It is a matter of common knowledge that the interim orders passed by particular courts on certain considerations are not precedents for other cases may be on similar facts. An argument is being built up now-a-days that once an interim order has been passed by this Court on certain factors specially in fiscal matters, in subsequent matters on more or less similar facts, there should not be a different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 41.?Orders and directions in certain cases. - The Tribunal may make such orders to give such directions as may be necessary or expedient to give effect or in relation to its orders to prevent abuse of its process or to secure the ends of justice. 13.?In my considered opinion, this rule also does not empower the appellate tribunal to recall a final order passed as per the statutory compulsion for non-compliance of payment of pre-deposit. In my considered view, interim orders of such kind normally granted in appeals, after the appeals are entertained by the courts cannot be equated to an order dispensing with the payment of pre-deposit. In these cases, the interim order passed by the Tribunal is only in respect of 25% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no other power or discretion except to reject the appeals. That is what has been rightly done by the appellate tribunal in the instant cases. Therefore, after such orders have been passed, which have put a finality to the proceedings, it is not all open for the appellate tribunal to entertain the Applications under Section 129-B(2) of the Act to recall its own orders. Though the Appellate Tribunal has rejected these applications on different grounds and even assuming that the grounds on which the applications have been rejected by the Appellate Tribunal are not sustainable, in my considered opinion, the ultimate orders rejecting the applications cannot be interfered with inasmuch as the applications ought not to have been entertained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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