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2018 (9) TMI 643 - HC - Central ExciseDemand of Excise Duty - demand set aside on the ground of death of proprietor - Held that:- The demand of excise duty under the impugned order of the learned Commissioner could not be set aside solely on the ground of death of the proprietor and the learned Tribunal ought to have allowed the legal representative of the proprietor Mr. Harilal M. Patel himself to either contest the said appeal on merits or the learned Tribunal should have decided the appeal on its own merits, after the legal representative was taken on record. Since the legal representative – son, Mr. Ashok Patel himself moved the said application before the Tribunal, he was very much available to be heard in the matter. Therefore, we are of the opinion that the learned Tribunal has erred in allowing the said appeal simplicitor on account of the death of the proprietor of the assessee in question. Appeal allowed - decided in favor of appellant.
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