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2019 (4) TMI 426 - AT - Central ExciseClandestine removal - undervaluation of excisable goods - death of sole proprietor - abatement of proceedings or not - Held that:- The appellant was a sole proprietorship concern and Sh. Harilal M. Patel was the sole proprietor of the appellant firm who died on 27.12.2011 when the appeal was pending before this Tribunal. Further, Mr. Ashok Kumar S/o Sh. Harilal M. Patel, has not come forward to defend the case of the appellant rather he has filed an affidavit saying that he has no concern with the proprietorship concern and he has not succeeded to the said business and has distanced himself from the appellant. In view of the Apex Court decision in the case of Shabina Abraham v. Collector of Central Excise [2015 (7) TMI 1036 - SUPREME COURT] no recovery proceedings can be initiated against the dead person. The present appeal abates after the death of the sole proprietor, Sh. Harilal M. Patel.
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