said commodity, unless it is exempted, and such a liability devolves on the appellant-manufacturers of the commodity. For this proposition, the adjudicating authority
clear that the assessee has categorically mentioned that what could be devolved by succession was only 50 per cent share in partnership
failed to appreciate that in such situtation the duty liability devolves on the goods actually cleared against such DEPB credit and not on any other
serial No. 3.
4. In short the grievance of the applicant devolves upon the correct fixation of his seniority as Assistant Legal Adviser, Deputy Legal
Shri Kesar Singh, the same leasehold right in the said land devolved On the assessee, who started pottery business in the name and style
renounced the world by relinquishing her rights in the property which had devolved on her by succession on death of her husband
family, as it would have, if the property were to devolve on the appellant as a sole surviving coparcener."
12. The facts before
Pandari Laxmaiah (supra). The right of compensation for the land acquired actually devolves upon the assessee only with effect from the actual passing
