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2017 (6) TMI 860 - AT - Service TaxRecovery proceedings against a dead person - penalty u/s 78 - Held that: - the appellant was a sole proprietorship concern and Shri William D Souza was the sole proprietor who died on 30.12.2011 when the appeal was pending before the Commissioner (Appeals) - 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 - present appeal abates.
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