High Court grants extension for pre-deposit, allows amendment of appeal memo with admitted facts

The High Court granted a four-week extension for pre-deposit, allowing the appellant to amend the appeal memo with admitted facts. The Tribunal permitted the inclusion of additional facts in the appeal, emphasizing their importance in determining duty liability. The appellant agreed to deposit Rs. 40 lakhs for an expedited hearing, with compliance required within six weeks. The Tribunal directed that the new deposit was in addition to previous amounts and subject to verification by the Revenue, with the balance demand stayed upon deposit. Both parties could request an expedited appeal disposal post the deposit.

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Issues:
1. Extension of date for pre-deposit by High Court
2. Incorporation of additional facts in appeal memo
3. Reconsideration of pre-deposit amount

Extension of date for pre-deposit by High Court:
The appellant approached the High Court seeking an extension for the pre-deposit date, allowing time to amend the appeal memo with admitted facts and potential duty liability explanations. The High Court extended the pre-deposit deadline by four weeks, enabling the appellant to move an application before the Tribunal. The appellant withdrew the writ application, leading to the Tribunal's consideration of the matter.

Incorporation of additional facts in appeal memo:
M/s. Balajee Perfumes filed a Miscellaneous application before the Tribunal requesting the inclusion of essential facts in the Grounds of Appeal to determine the duty liability. The appellant calculated a duty liability of approximately Rs. 1,21,96,800 without admission, based on admitted facts. The appellant had already deposited Rs. 72 lakhs during the investigation. The Tribunal allowed the application, emphasizing the importance of the additional facts in the appeal.

Reconsideration of pre-deposit amount:
The Tribunal proposed that if the appellant made a further deposit during the appeal, the case would be expedited. The appellant agreed to cooperate by depositing Rs. 40 lakhs for an expeditious hearing. Considering the circumstances, the Tribunal directed the appellant to deposit Rs. 40 lakhs within six weeks. Compliance was set for a specific date, with the balance demand stayed upon deposit. Both parties were informed that they could request an expedited appeal disposal only after the deposit was made, clarifying that the new deposit was in addition to the previous amounts deposited and subject to verification by the Revenue.

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