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TMI Blog2014 (5) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... e the tribunal directed the appellant to deposit an amount of Rs.3 crores. 2]. It is this direction which is impugned in this appeal. Mr. Sridharan, the learned senior counsel appearing in support of this appeal submits that the appeal raises a substantial question of law inasmuch as the tribunal has completely omitted from consideration the argument of the appellant based on the registration of the head office. It is submitted by Shri Sridharan that head office of the appellant's unit was not registered as an Input Service Distributor (ISD) for distribution of cenvat credit during the relevant time. However, the registration has been obtained subsequently. At best, this is a procedural lapse and remediable. Reliance was placed upon se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, this is not a fit case for interference in our appellate jurisdiction. 5]. We have from the assistance of the learned counsel appearing for the parties, perused the order passed by the tribunal. We have also noted the contentions which have been raised before the tribunal. We have also found that the appellant had placed reliance on the decision of the tribunal in the case of Doshion Ltd. V/s. Commissioner of Central Excise. 6]. While, it is true that the total demand was of Rs.9,77,43,064/- and the tribunal has found a prima facie case in so far as the demand raised under annexure C to the show cause notice dated 28th September, 2011/ 4th October, 2011 what has been referred to by the tribunal thereafter is the demand in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comment either way as that would prejudice the case of the parties before the tribunal. The tribunal has noted that the allegations are serious and pointing towards a prima facie fraud. Therefore, in order to protect the interest of both sides that the tribunal made the interim order. We are of the opinion that one can't at this stage break up the demand and hold that in so far as the sum of Rs.3,23,00,000/- out of the sum of Rs.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 meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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