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2014 (10) TMI 11 - HC - CustomsSuccessor's liability - Demand notice sent - Death of sole proprietor - Held that:- Statutory, liability which accrued to a proprietorship concern cannot be said to have evaporated because of the action of the erring parties. There is more strong reasons in support of the above that the entire assets belonging to the proprietorship concern came to be vested in the partnership firm and, therefore, even if, a separate Excise registration number is provided to a partnership concern it cannot escape from its liability towards the excise duty imposed on the said proprietorship firm. Admittedly, the proceeding was initiated after the introduction of the proviso in the year 2007 though for a earlier period. The proprietor who was alive at that point of time did not take any such plea. Nor this Court, has been apprised of such fact when an appeal by one of the sons who is also the partner of the partnership firm to be aforesaid plea in an appeal filed before the Tribunal. Since the appeal abates it necessarily implies that the original order stood affirmed. Court, therefore, does not find any ambiguity in an action of the respondent authorities and, therefore the writ petition is devoid of merit. The same is hereby dismissed. There shall be no order as to costs. - Decided against the appellant.
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