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2011 (10) TMI 691 - CESTAT NEW DELHIExtract: .......;in relation to manufacture” extends to statutory liability that arises for ensuring welfare of workforce through insurance and mediclaims under labour welfare enacements. 5. When the legal position appears to be as above, waiving pre-deposit, appeal is allowed setting aside the impugned order. (Dictated and pronounced in the Open Court)
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