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2016 (3) TMI 850 - AT - Central ExciseValidity of order against the dead person - Held that:- We find that the learned Commissioner was aware of the fact while passing the impugned order that the proprietor of M/s. Canan Domestic Appliances had already expired on 12.11.2003 whereas the impugned order was passed on 29.9.2006. In fact this case was remanded by the Tribunal vide its order dated 15.2.2005 setting aside the order of the Commissioner of Central Excise and remanding the matter for de novo adjudication. Even at that time the proprietor was no more, but in spite of this, the learned Commissioner passed the impugned order against the dead person who was the sole proprietor of M/s. Canan Domestic appliances, which is against the settled position of law as held by various decisions of the Tribunal We are of the considered opinion that once the factum of death of the sole proprietor has come to the knowledge of the learned Commissioner, the learned Commissioner should have dropped the proceedings rather than passing the impugned order, but he chose to pass the impugned order against the dead person, which is not sustainable in law.
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