CESTAT should consider merits before deciding the matter; 'Prima facie no case' cannot be the ground to decide the matter

Brief Facts of the Case This Appeal by the assessee challenges the order passed on 12th June, 2014, by which the Customs, Excise and Service Tax Appellate Tribunal (West) Zonal Customs Branch at Mumbai dealt with an application seeking dispensation of the condition of pre-deposit and stay of recovery pending disposal of the Appeal. The assessee filed an Appeal aggrieved and dissatisfied with the order passed by the Commissioner of Central Excise Mumbai-III Commissionerate (Adjudication order). The Adjudicating Authority confirmed a duty demand of Rs.6,59,36,795/- against the appellant assessee...