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TMI Blog2009 (7) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER For the purported exports made by the petitioners, they availed duty drawbacks. Thereafter, a show cause notice was issued by the respondent alleging that the Government was defrauded and the aforesaid duty drawback was wrongfully availed by the petitioner. After that, the petitioners filed reply as well as written statement in response to the said notice, however the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned CESTAT vide orders dated 17-6-2009 and the petitioners are directed to deposit the amount of ₹ 1,00,05,250/- and ₹ 67,56,033/- within four weeks. This is the order under challenge in the present proceedings. 2. The argument of learned senior counsel appearing for the petitioners is that while passing the impugned order the Tribunal has not applied its mind to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to come to the rescue of the appellant. The appellant failed to discard or delink the chain of evidence. Therefore, prima facie we are of the view that interest of revenue shall be prejudiced if pre-deposit is dispensed with. This we say upon thorough examination of materials before us and also following the decision of the Apex Court in the case of Benara Valves Ltd. v. CCE - 2006 (204) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the revenue, in view of the judgment of the Supreme Court in Benara Valves Ltd. (supra). 4. We, therefore, do not find any reason to interfere with the aforesaid order in exercise of our extraordinary jurisdiction under Article 226 of the Constitution of India. It goes without saying that at the time of hearing of the appeal, the Tribunal shall consider the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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