Dismissal of Stay Petition Application for Out-of-Turn Hearing

The application for out of turn hearing of the stay petition was dismissed as in fructuous. The case involved the repacking of an imported item for the domestic market, with the appellant contesting the invocation of an extended period in the show cause notice. The appellant was directed to deposit a specified amount pending the appeal's final disposal. Compliance with the deposit directive allowed for a waiver of pre-deposit of the balance amounts, with recovery stayed until the appeal's final resolution.

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Issues:
1. Application for out of turn hearing of stay petition dismissed as in fructuous.
2. Stay petition regarding repacking of imported item for domestic market.
3. Invocation of extended period in the show cause notice.
4. Direction to deposit a specified amount pending final disposal of appeal.

Analysis:
1. The application for out of turn hearing of stay petition was dismissed as in fructuous since the stay petition was listed for disposal, as per the judgment delivered by Mr. M.V. Ravindran. This procedural aspect was addressed at the beginning of the judgment.

2. The main issue revolved around the repacking of an imported item called Slapton 10L for home clearances in the domestic market. The appellant's product was provisionally assessed and subsequently finally assessed, with no duty liability arising. The appellant argued that despite clear documents indicating no duty liability, the first show cause notice invoked an extended period. The Deputy Chief Chemist/Chemical Examiner's report classified the product as a fertilizer, raising various points for consideration at the final disposal of the appeal.

3. The invocation of the extended period in the show cause notice was contested by the appellant, highlighting that the department had already finally assessed the repacked product in 2002. The appellant was directed to deposit a specific amount within a stipulated time frame to address the demand within limitation. The judgment emphasized the need to address all raised issues at the time of final disposal of the appeal.

4. Considering the directions in a previous stay order dated 19.07.2013, the appellant was directed to deposit Rs. 45,00,000 within eight weeks and report compliance by a specified date. Upon compliance, the application for waiver of pre-deposit of the balance amounts was allowed, and recovery thereof stayed until the appeal's final disposal. The judgment concluded with the pronouncement in court, outlining the conditions for compliance and further proceedings.

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