TMI Blog2019 (6) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... STOMS [ 2015 (7) TMI 1036 - SUPREME COURT] wherein it has been held that no proceedings can be initiated against the dead person as it amounts to violation of principles of natural justice inasmuch as the dead person who is proceeded against is not alive to defend himself. Further as per Rule 22 of CESTAT (Procedure) Rules, the appeal shall abate on the death of the appellant unless an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the impugned order dt. 26/09/2007 passed by the Commissioner whereby the Commissioner has imposed a penalty of ₹ 1 lakh on the appellant under Rule 209A of the erstwhile Central Excise Rules, 1944. 2. Briefly the facts of the present case are that the appellant was looking after the affairs of firm M/s. Suraj Machine Tools till 10/05/1999 and from 10/05/1999, entire m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CESTAT remanded the appeal to the original authority with certain directions and after the remand, the original authority has again confirmed the demand and also imposed penalty of ₹ 1 lakhs on the appellant. Aggrieved by the said order, appellant filed the present appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted regarding the death of the appellant. 6. We have gone through the decision of Hon ble Apex Court in the case of Shabina Ahbraham wherein it has been held that no proceedings can be initiated against the dead person as it amounts to violation of principles of natural justice inasmuch as the dead person who is proceeded against is not alive to defend himself. Further as per Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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