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2017 (6) TMI 802 - AT - Central ExciseNatural justice - recovery proceedings against a dead person - Held that - the appellant who is a sole partnership concern of Shri V.P. Viswanathan Nair who as per the death certificate has died on 29.05.2015 when the appeal was pending before the Tribunal - reliance was placed in the case of Shabina Abraham Vs. Collector of CE & Customs 2015 (7) TMI 1036 - SUPREME COURT where it was held that no recovery proceedings can be initiated against the dead person - Since the appeal of the proprietor who has died during the pendency of the appeal has abated similarly the appeal filed by the Department is not maintainable on account of the death of the sole proprietor.
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