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TMI Blog2011 (5) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - Heard learned counsel for the parties. 2. This appeal is directed against the order of pre-deposit as ordered by order dated 25th February, 2011 [2011 (267) E.L.T. 567 (Tribunal)]. By the said order, the appellants were directed to deposit an amount of Rs. 50,00,000/- within a period of eight weeks from the date of the order. Compliance had to be reported by 13-6-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In our opinion, once there are issues raised, as to whether the product even after distillation continues to be crude oil or a different product, it cannot be said that there was no prima facie case, as the Tribunal would have to decide that contention finally. 6. We asked learned counsel for the Revenue as to whether after the process of distillation, the character of the product cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Considering the above, we are of the opinion that the appellants have made a strong prima facie case and considering that they have continuously been treating the same as subject to nil tariff, to meet the ends of justice, the learned Tribunal is directed to dispose of the appeal at the earliest. The appellants to secure the amount of Rs. 50,00,000/- by security other than cash or bank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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