- (1.) This writ application has been filed challenging an ex parte Order Nos. S-645-646/Kol/2012, dated 10th July, 2012 passed by the Customs, Excise and Service Tax Tribunal, Kolkata in stay petition Nos. SP-207-208/2010 in Appeal Nos. Ex. Ap. 180-181/2010 whereby the learned Tribunal directed the writ petitioners to pre-deposit 50 per cent of the duty demanded as a condition precedent for waiver of the balance duty demanded during the pendency of the appeal. In case of failure, the appeal was to be dismissed without any further notice. The petitioner has also challenged an Order No. M-604/Kol/2012 dated 5th November, 2012 passed by the learned Tribunal dismissing Miscellaneous Application No. M-344/2012 filed by the petitioner in Appeal Nos. Ex. Ap. 180-181/2010, for recalling and/or modification of the ex parte order dated 10th July, 2012 referred to above.
(2.) The aforesaid application for recalling of the ex parte order dated 10th July, 2012 referred to above has been dismissed on the purported ground that the learned Tribunal had no power to modify its own orders. The time for compliance of the order dated 10th July, 2012 was, however extended by four weeks from the date of receipt of the said order.
(3.) The decision of the learned Tribunal holding that the modification of the order was not permissible in law, is misconceived. An order directing pre-deposit is an interim order and is liable to be varied and/or modified. Rule 41 of the Central Excise, Customs and Service Tax Tribunal (Procedure) Rules, 1982 enables the learned Tribunal to make such orders or to give such directions as may be necessary or expedient to give effect to its orders or in relation to its orders to inter alia secure the ends of justice.;