TaxTMI 
TaxTMI 
2011 (11) TMI 894
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....outh Zonal Bench, Bangalore (hereinafter referred to as the "CESTAT"), wherein by order dated 12.05.2011 the CESTAT has remitted the proceedings for fresh consideration to the Commissioner with a request to pass an order within three months from the date of receipt of the certified copy of the order by the Commissioner and directing the petitioner to extend full co-operation in the disposal of the appeal and to ensure that they participate in the adjudication proceedings and the proceedings are concluded within three months in accordance with the directions issued by the CESTAT. 2. The material facts leading up to this petition are as follows: The petitioner, M/s. Hindustan Granite, situated at No.31, Hosur Main Road, Opp: Videocon Fa....
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....rted and cleared locally under the Domestic Tariff Area (DTA) scheme and the said goods are cleared to their head office cum show room, namely HMG and then the same are cleared from HMG subsequently. Sri. M.G. Ananda Reddy looks after all the activities of both HG and HMG, including purchases, production, sales and collection of sale proceeds. For the purpose of manufacture of the said goods, Marble and Granite blocks & slabs. The investigation reveal that HG was clearing the goods without payment of central excise duty and without raising any invoices/bills to cover the said clearance and it is also manufacturing and clearing the goods by showing only a part of the actual sale consideration in their invoices and collecting the remaining am....
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....lication was made for exemption of pre deposit amount and an interim order was passed on 01.03.2010 observing that prima facie case has been made out for entertaining the appeal and since the contentions are yet to be heard in detail during the final hearing and liability is yet to be decided as urged in the appeal, directed the petitioner to deposit Rs.35,00,000/- during the investigation. In the circumstances, they also ordered that the petitioner to pre-deposit the amount of Rs.1/- crore within eight weeks from the date of the order (22.05.2009) and report compliance on 26.04.2010 and on such compliance there shall be waiver of pre-deposit of balance dues adjudged against the pending decision in the appeal. Thereafter final order has bee....
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.... and their demand is in violation of principles of natural justice and wherefore having observed that prima facie case has been made out for setting aside the order passed by the original authority and the CESTAT was not justified in passing the final order and remitting the matter to the Commissioner. 6. We have given careful consideration to the contentions of the learned counsel appearing for the petitioner and scritinised the material on record. It is well settled that the observations made for grant of interim order would be for the purpose as to whether prima facie case is made out for hearing the appeal in detail at the time of final hearing and whether interim order should be granted. In the present case interim order pertain to ....