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The Appellate Tribunal CEGAT, Mumbai directed the appellants to deposit Rs. 9,74,643 after duty demand of Rs. 23,24,643 was confirmed due to non-compliance with exemption conditions. The plea of financial hardship was unsupported, leading to a warning against withholding information to avoid pre-deposit requirements. The appeal was given until 30-4-2001 to deposit the remaining amount, failing which it would be dismissed.
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