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Shabina Abraham And Others Versus Collector of Central Excise & Customs - 2015 (7) TMI 1036 - SUPREME COURT

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - whether an assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal representatives/estate of a sole proprietor/manufacturer after he is dead - Held that - On a conjoint reading of these paragraphs this Court found that the machinery provisions contained in the Bombay Sales Tax Act, 1953, were sufficient to reassess a dissolved firm in respect ....... + More


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Shabina Abraham And Others Versus Collector of Central Excise & Customs - 2015 (7) TMI 1036 - SUPREME COURT

 

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