2013 (1) TMI 533

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..... ote that the said officer was not impleaded in these proceedings. But for making some vague allegations, absolutely nothing has been produced to substantiate the same. It is pertinent to note that the said officer has not passed the order and it is the Commissioner who has passed the order after going into the materials recovered from abroad. The appellant relied on the decision of Benara Valv .....

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..... OHN VARGHESE,SC,CEN.BOARD OF EXCISE ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EXCISE Judgment Vinod Chandran, J. The appellant is aggrieved by the conditional interim order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore waiving pre-deposit but directing deposit of an amount of Rs.60 lakhs as confirmed by the learned Single .....

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..... gh the judgment of the learned Single Judge and also the order of the Tribunal, we are of the opinion that the appreciation was not of a cursory nature and the materials have been gone into and a prima facie case on behalf of the department was found. The Tribunal has made a conditional order of deposit of Rs.60 lakhs as against the total demand of duty of Rs.1,20,79,765/- and penalty. In the circ .....

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