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2016 (8) TMI 36 - AT - Central ExciseRecovery proceedings against the person who is not alive to defend himself - Evasion of duty - by resorting to under-invoicing and clandestine removal of excisable goods - Held that:- the appellant was sole proprietorship concern and Shri Harilal M. Patel was the sole proprietor of the appellant-firm and he died on 27.12.2011 when the appeal was still pending. Further we find in view of the law cited supra no recovery proceedings can be initiated against the dead person. Therefore keeping in view the facts and circumstances of the case and the decisions cited supra, we set aside the impugned order by allowing the appeal of the appellant.
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