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    <title>Duty Demand Unenforceable on Successor for Land, Building Transfer Under Central Excise Act, 1944, Section 11.</title>
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    <description>Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. - AT</description>
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