TMI Blog2018 (2) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... BANGALORE] has held that once the Tribunal has passed an order in connection with predeposit under Section 35F of the Central Excise Act, 1944, Tribunal cannot modify that order subsequently like an appellate authority. There is no justification for interfering with Stay Order dt. 07/08/2015 or modifying the same as there is no error on the face of the record - ROM application dismissed. - C/R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dispute in the present case involves the valuation of flowers imported by the appellant. The learned adjudicating authority has sought to add the value of freight appearing in the freight invoices to the invoice value and has redetermined the invoice value. He drew our attention to certain invoices as well as the airfreight invoices and argued that the invoices clearly indicate that the values ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, has actually been paid by the supplier to the airway transporters. 4. After hearing both sides and perusal of the Stay Order dt. 07/08/2015 and the appeal records, we are of the view that the Stay Order has been pronounced after appreciating the submissions of both sides. The arguments raised in the course of the ROM application are to be considered and decided at the time of final hearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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