Pre-deposit for excise appeal can be met by partial cash payment and bank guarantee under a consent-based modification.

Pre-deposit conditions for entertainment of an excise appeal may be satisfied by a partial cash deposit and bank guarantee where the parties consent and the tribunal's full-deposit requirement is modified. The arrangement protects the department's interest while avoiding any ruling on waiver or prima facie merits. The appellant is directed to deposit 25% of the disputed duty in cash within two weeks and furnish a bank guarantee for the balance to the satisfaction of the Assistant Commissioner. Where interest is not quantified, the same compliance regime applies and, on fulfilment, the interest deposit is treated as made.

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Outcome: The appeal was disposed of on agreed terms by modifying the Tribunal's order and directing deposit of 25% of the excise duty in cash and furnishing of bank guarantee for the balance amount within the stipulated time.

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