2010 (7) TMI 851

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....e original appellant died during the pendency of the appeal and his wife is now prosecuting the appeal in terms of an order passed by this Bench under Rule 22 of the CESTAT (Procedural) Rules, 1982. The present application seeks waiver of pre-deposit and stay of recovery in respect of the duty and penalty involved in this case. In adjudication of a show-cause notice, the learned Commissioner confi....

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....rable from his legal representative, we are of the view that the appellant is entitled to wavier of pre-deposit and stay of recovery in respect of the penalties imposed by the Commissioner. 4. In relation to duty liability, the learned Counsel claimed support from a stay order of this Tribunal vide Raj & Co v. Commissioner - 2006 (206) E.L.T. 652 (Tri-Chennai), wherein waiver and stay were grante....

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..... Sinha and Others - 1986 (26) E.L.T. 890 (Pat.), wherein it was held that duty recoverable from a person, who was no more, was recoverable from his legal representative to the extent of property of deceased coming to the hands of the legal representative. The learned Counsel submits that, as no property of the deceased husband has come to the appellant's hands, nothing is recoverable from her tow....