2013 (1) TMI 533

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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 ....

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.... on going through 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 penal....