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TMI Blog2015 (10) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the findings and conclusion in the order under appeal may be ultimately set aside but so long as they are not set aside, they cannot be completely brushed aside. - prima facie case to the extent noted is not made out, as the entire exemption of duty was not available, that the Commissioner (Appeals) directed the petitioner to deposit a sum of ₹ 35,00,000 - We do not find that the condition of pre-deposit as imposed is vitiated - Decided against assessee. - Writ Petition (Lodg) No. 2458 of 2013 - - - Dated:- 13-3-2014 - S.C. Dharmadhikari and G.S. Kulkarni, JJ. Shri Ajay Ashok Joshi, for the Petitioner. Shri Y.R. Mishra with Ms. Anamika Malhotra, for the Respondent. ORDER This writ petition under Article 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y money. 3. At the stage of granting interim relief, particularly relaxing the condition of pre-deposit, this Court and equally the appellate authority is not required to pass any final order or render a conclusive opinion on the merits of the controversy. All that the Court is required to find out is whether the petitioner has made out a strong prima facie case and whether the balance of convenience lies in favour of the party like petitioner. 4. Mr. Joshi would take us through the record so as to convince us that even the prima facie findings are not in consonance with the material produced. He has taken us through the excise entry and equally the documents produced to support his submission that the demand notice was totally unsus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge before the appellate authority then so long as it is not set aside and by a final adjudication, the appellate authority would not be justified in ignoring the findings in the order impugned before him. At the prima facie stage, all that the Authority was expected to find out is as to whether the duty has been demanded by relying on the relevant and germane material. It may be that the findings and conclusion in the order under appeal may be ultimately set aside but so long as they are not set aside, they cannot be completely brushed aside. In Paragraphs 8.1 and 9, the Commissioner (Appeals) has referred to the said findings and equally to the notification in question. We are not called upon to decide as to whether the interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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