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2013 (12) TMI 1284 - CESTAT NEW DELHIDuty demand - Exemption of duty - Benefit of Notification No. 50/2003-C.E. - Held that:- exemption should be available to the appellants because the factory premises is within the specified Khasra numbers and only a drainage on the boundary of their land is falling under Khasra No. 281. So we grant waiver of the pre-deposit of dues including the penalty on both the appellants arising out of the impugned order for admission of the appeals - Stay granted.
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