TMI Blog2014 (5) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... lty demanded a case for complete waiver has not been made out. One can't at this stage break up the demand and hold that in so far as the sum of ₹ 3,23,00,000/- out of the sum of ₹ 6½ crores there is a strong prima facie case. The demand cannot be considered after broken up and in isolation. It may be, that the appellant would ultimately succeed. However, what the tribunal has gone by is the principle that prima facie case is not a case which would ultimately succeed but which merits require serious consideration and deeper investigation. It is in doing that the tribunal has observed that the interest of both sides can be protected by its interim order - appeal does not raises any substantial question of law - Decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idharan submits that instead of referring to these orders and in the case of Doshion Ltd., which are rendered by a two member bench, the tribunal choose to rely on the order passed by a single member. This is contrary to law and this itself would give rise to a substantial question of law. Mr. Sridharan submits that the matter should be sent back to the tribunal for reconsideration on this limited point. 4]. Moreso, when the tribunal has found a strong prima facie case in favour of the appellant to the extent of a demand of Rs.2.88 crores. Further, out of the total demand of Rs.6 crores, the appellant has reversed the credit to the extent of Rs.3 crores. Now directing the appellant to deposit a sum of Rs.3 crores would mean a deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have found that out of total demand of Rs.9.7 crores, the tribunal has granted the appellant partial relief. The tribunal has found that acting on intelligence, the Central Excise Officers attached to the preventive section of the Raigad Central Excise Commissionerate initiated an enquiry against the appellant in respect of Cenvat credit availed by the appellant during the period 2006-07 to 2010-11. The enquiry according to the tribunal revealed that the appellant had availed cenvat credit of service tax paid on services which were used for trading activity of imported goods and relating to their real estate business and the credit so taken was utilized towards discharge of excise duty on goods manufactured at their factory at Alibag. Prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y its interim order. 7]. We are, therefore, not in agreement with Shri Sridharan that the matter deserves to be remitted back to tribunal for examination of the contentions raised before us and once again. The contentions cannot be seen in isolation and by breaking up the demand at this prima facie stage. For these reasons, we do not think that the appeal raises any substantial question of law. It is accordingly dismissed. However, at the request of appellant time to comply with the tribunal's direction is extended till 15th June, 2014. 8]. In the event, the direction is abided by the Appellant, the tribunal to take up the appeal for disposal on merits and in accordance with law. In the meanwhile, if the appeal stands dismissed, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
