2009 (11) TMI 598

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....llant. Shri M.S. Jagesha, Advocate, for the Respondent. [Order]. - Appeal No. E/2057/03 was filed by the Department against an order dated 9-4-2003 passed by the Commissioner of Central Excise (Appeals), Nashik. The appellate authority in the said order had granted 'Modvat' credit to M/s. Bini Medilabs (Proprietor, Dr. Prakash Lalchand Badlani) and exonerated them from penalties thereby s....

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....dlani had expired on 28-2-2009, (b)     that his legal hiers are Smt. Poonam Badlani (wife), Shri Neeraj Badlani (son) and Shri Dinesh Badlani (son), (c)     that the names of these legal heirs of the deceased were furnished by one of them (Shri Dinesh Badlani) in his letter dated 6-10-2009, and (d)    that the delay in filing the app....

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....ngly. 3. Under Rule 22, the burden is on the applicant to establish that the persons who are claimed to be the legal heirs of the deceased are actually so. The applicant has to establish that these three persons are the successors-in-interest or legal representatives of late Dr. Prakash Lalchand Badlani, the deceased proprietor of 'Bini Medilabs'. In order to enable the applicant to do so,....