2002 (7) TMI 538 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the appellant must deposit duty of Rs. 4.98 lakhs within a month and provide evidence of the deposit to allow the appeal. The Tribunal found that the merger between the companies took place on 30-3-93, not on the later date claimed by the appellant. Failure to comply would result in dismissal of the appeal.