Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 62 - AT - Central ExciseRecovery of duty from a successor in business - legal heirs of a deceased assessee - Clandestine manufacture and removal - Held that: - no recovery proceeding can be initiated against the legal heir of late Sudhir Kapoor as they are not carrying on business of the deceased. However, the Department Officers may proceed to recover the Government dues from the attached plant and machineries of the deceased Shri Sudhir Kapoor - reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III Versus SHRI DHIREN GANDHI [2012 (6) TMI 556 - KARNATAKA HIGH COURT], where it was held that Courts cannot, under the guise of interpreting these provisions, bring within the network, the legal heirs who are not the person chargeable to duty under the Act. Appeal allowed - decided in favor of appellant.
|