Stay order passed by Tribunal is on 'wrong' facts, hence order recalled
VIDE a Stay order, the applicant was asked to make a pre-deposit of 20% of the penalty confirmed against them.
Against this order, the applicant filed an application for Modification and submitted that it was a mistake on their part in not remaining present at the time of hearing or being represented by a counsel and they had also not sought an adjournment.
Inasmuch as it was submitted that the Bench had after hearing the Revenue representative ordered for a pre-deposit by observing that "the applicants have imported the goods under Target Plus Scheme, which was diverted into open market. Therefore, they have violated condition no. 3 of Notification no. 32/2005 dated 28.4.2005" and that these facts were not correct.
The Bench perused the records and observed -
"4. …, we find that the applicant is not the importer in this matter. Therefore, the decision taken by the Tribunal is on the basis of wrong facts. Accordingly, we recall our order dated 14.03.2013 and direct the Registry to list the Stay application for re-hearing on 26.07.2013 along with co-noticees."