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TMI Blog2017 (7) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner (Appeals) directing to deposit an amount of ₹ 22,90,172/. 2 The learned counsel for the appellant submits that the Tribunal has not given any reasons while directing part payment of ₹ 12 Lakh. According to the learned counsel, various aspects were raised before the Tribunal, the same were required to be prima facie dealt with by the Tribunal. It was also the case of the present appellant that the appellant is entitled for refund of more than ₹ 25 Lakh. Though the arguments were recorded, the same were not even dealt with prima facie by the Tribunal. 3 The learned counsel for the Revenue supports the order and submits that the Tribunal had reduced the amount of part payment. The various arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Tribunal that its order, even at the prima facie stage, must indicate beyond noting the rival contentions, that the Tribunal appreciated what is the controversy, has grappled with it in such a way that the issues are present to its mind and which have been dealt with or decided in Appeal, either by the First Appellate Authority or by it. In the present case, beyond referring to what transpired before the Settlement Commission and making a sweeping observation that the petitioners/appellants had adopted a modus operandi of under invoicing, which was subsequently unearthed by the Directorate of Revenue Intelligence (DRI), that the Tribunal concludes that the quantum of customs duty which should have been part of the sale price of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has influenced the Tribunal's finding to a great extent, then we cannot sustain the same. 5 In the present matter also, the Tribunal has observed that, at this interlocutory stage it does not want to express opinion. Though the arguments advanced have been recorded, the same are not considered even prima facie. The same does not stand the test as detailed in the order of this court dated 3rd May 2016 in Writ Petition Nos.3354 of 2016 with 3355 of 2016. 6 In the light of the above, the impuged order is quashed and set aside. The parties are relegated before the Tribunal. The Tribunal shall reconsider the aspect afresh after hearing the parties, in the light of judgment in Writ Petition Nos.3354 of 2016 with 3355 of 2016 in M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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