2003 (1) TMI 505 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai denied the appellant's request to waive pre-deposit of duty amount of Rs. 6,16,162 due to use of a brand name owned by a Malaysian company. The appellants failed to provide evidence of financial hardship. They were directed to pre-deposit the duty amount within three months, with penalty waived upon deposit. Failure to do so could result in dismissal of the appeal under Section 35F of the Central Excise Act, 1944. Compliance was required by 5th May, 2003.