2002 (7) TMI 538

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..... .G. Manjrekar, Consultant, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The Commissioner (Appeals) has dismissed the appeal before him for failure to deposit duty of Rs. 4.98 lakhs. The duty was demanded and penalty imposed by the Dy. Commissioner on his finding that the assessee was not entitled to the benefit of exemption contained in .....

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..... Court. Prima facie therefore the merger took place on 30-3-93. 4. We therefore take up the appeal itself and order that on the applicant depositing the total amount of duty within a month from the receipt of this order and producing evidence of such deposit with the Commissioner (Appeals) within a further period of a month, the appeal is allowed and the order of the Commissioner (Appeals) s .....

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