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2010 (7) TMI 199 - CESTAT, AHMEDABADAppeal to Appellate Tribunal - the appellants only challenged the penalty imposed upon the appellants on the ground that the said appellant was a proprietary firm during the relevant period and on death of the proprietor, the said firm gets dissolved and as such penalty imposed on him cannot be recovered. Held that – proprietary firm gets dissolved with the death of proprietor. Appeal filed by legal representative on behalf of firm not maintainable.
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