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2017 (4) TMI 333 - HC - Central ExciseRecovery of dues of sole proprietor concern - both proprietress as well as power of attorney holder of concern died - whether the dues of such concern can be recovered from legal heirs of the owners? - Held that: - The law itself does not permit continuation of the recovery proceedings against the heirs and legal representatives of sole proprietors/proprietress who are carrying on business of manufacturing of excisable goods as a sole proprietor/proprietress. Their concern, after their death, therefore, does not exist and the heirs of such deceased sole proprietor/proprietress cannot be proceeded against in the absence of a clear legal stipulation. The Revenue can proceed by taking recourse to ordinary civil law. The Revenue can institute such legal proceedings as are permissible under the general law and upon success therein, it can enforce and execute the order/decree by even attaching the movable and immovable properties, including the subject property if otherwise permissible in law - petition allowed - decided in favor of petitioner.
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