1998 (1) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the pre-deposit of duty for items used in glass manufacturing. The Advocate for the Applicant argued that the items were parts of machines and should be exempt from pre-deposit based on a previous Tribunal decision. The Respondent opposed, stating that the items were excluded under Rule 57A. The Tribunal directed the Applicant to deposit Rs. 50,000 by a specified date, with further proceedings scheduled for compliance. Failure to comply would result in dismissal of the Appeal.