Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 869 - CESTAT AHMEDABADDuty Liability - Validity of Proceedings due to demise of proprietor - held that:- Show Cause Notice has been issued after the death of the proprietor of the firm, wherein it is alleged that there was clandestine removal of the goods. It is undisputed that there was no reply to Show Cause Notice. it was a serious dispute between two individuals wherein their lordships have clearly recorded that the dispute is with respect to the extent of property of the deceased coming into hand of legal heirs, hence legal heir can be proceeded in appropriate court of law for recovery of any demands from the authorities. In the case in hand, it is seen from the record that the lower authorities has issued Show Cause Notice to the proprietary-ship firm which was not in existence at the time of issuance of Show Cause Notice due to demise of the proprietor - No demand - decided in favor of assessee.
|