https://www.taxtmi.com/caselaws?id=105664 A company merger under the Companies Act, 1956 was treated prima facie as effective from 30-3-93 because the sanctioned resolution expressly fixed that date, rather than the later date of the High Court's sanction order. On that basis, the Tribunal allowed restoration of the appeal only on deposit of the duty demanded and remanded the matter to the Commissioner (Appeals) for decision on merits. The document therefore records a conditional revival of appellate proceedings linked to the asserted merger date, while leaving the substantive dispute open for fresh adjudication. en-us Fri, 05 Jul 2002 00:00:00 +0530 Tue, 06 Mar 2012 18:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105664 A company merger under the Companies Act, 1956 was treated prima facie as effective from 30-3-93 because the sanctioned resolution expressly fixed that date, rather than the later date of the High Court's sanction order. On that basis, the Tribunal allowed restoration of the appeal only on deposit of the duty demanded and remanded the matter to the Commissioner (Appeals) for decision on merits. The document therefore records a conditional revival of appellate proceedings linked to the asserted merger date, while leaving the substantive dispute open for fresh adjudication. Case-Laws Central Excise Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105664