TMI Blog2003 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that no prima facie case on merits warranting total waiver of duty pending consideration of the appeal has been made out by the Petitioner. 3.At this juncture, it must be mentioned that the original order of the CEGAT dated 22nd April, 2002 refusing to waive pre-deposit in toto and directing deposit of Rs. 85 lakhs is not a subject matter of challenge in this writ petition. Thus order dated 22nd April, 2002 has become final and conclusive between the parties. What is challenged in this petition is a subsequent order dated 20th September, 2002 refusing to grant application for modification of order dated 22nd September, 2002 and thereby refusing to dispense with the pre-deposit of Rs. 85 lakhs. 4.Let us now examine the legality of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a matter for modification? Answer has to be in negative. In our view such a application was not tenable. At the threshold, Tribunal ought to have refused to entertain such application for want of prima facie case warranting modification of the earlier order, and ought to have rejected the same on this short ground. 6.While hearing some of the Writ Petitions challenging rejection of prayers for modification of orders directing pre-deposit, we noticed that it has become a routine practice on the part of the assessee/appellants to move application to seek modification of the order of the Tribunal directing pre-deposit. We have also noticed that such applications are freely entertain by the Tribunal ignoring the fact that it has no power to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT in this behalf in this case, we are sure, Tribunal would have saved its labour and time and would not have been required to devote nine pages for writing impugned order. We direct that henceforth the Tribunal shall first make prima facie; enquiry whether application needs consideration on merits as indicated by us hereinabove before considering any application for modification of its previous order on merits. If the Tribunal finds that prima facie case for modification is made out, then, only a Tribunal shall deal with such application on merits. The Tribunal shall be justified in rejecting frivolous applications at the threshold. 9.Turning to the impugned application for modification, we hold that the prayer for modification was un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g such certificate. It is really unfortunate, that such highly respected professionals like Chartered Accountants should start issuing such casual certificates just to please or oblige their clients. We have examined each and every aspect of the finding recorded by the Tribunal to examine the perversity of the findings sought to be demonstrated before us. Having examined the same, we are of the opinion that no perversity exists in the order. We agree with the findings of the Tribunal in toto. 13.If one turns to the P L Account for the period ended 31st March, 2002, the sale of the Petitioner company are in the sum of Rs. 28,88,52,381/- for nine months. The net current assets are in the sum of Rs. 69,49,41,680/-. The net worth of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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