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2011 (4) TMI 1195 - CESTAT, DELHIWaiver of pre-deposit - compliance of Section 35F - whether the appellants are liable to discharge the duty liability of their predecessor owners of the factory? - Held that:- It does not appear to be in dispute that the factory originally belonged to M/s Prakashalika Marbles Pvt. Limited which came to be purchased by the appellants under deed of conveyance dated 15.05.2002 - appellants have already deposited 50% of the duty, find it appropriate to set aside the impugned order and to remand the matter to the Commissioner to deal with the appeal on merits in accordance with provision of law, while considering the deposit of 50% of duty to be sufficient for the compliance of Section 35F of the Central Excise Act, 1944.
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