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2017 (1) TMI 753 - AT - Central ExciseProceedings against the Firm - proprietor passed away - is proceedings legal and valid? - Held that: - proprietor Sh. Mukesh Sharma of the appellant’s firm has passed away on 17-5-2013 and the said facts were brought by the ld. Counsel in the knowledge of the ld. Commissioner - the decision in the case of Shabina Abraham And Others Versus Collector of Central Excise & Customs [2015 (7) TMI 1036 - SUPREME COURT], is applicable to the facts of the case, where it was held that an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - The ld. Commissioner (Appeals) had no respect to the decision of the higher forum which clearly shows that he has done a grave error of law - no proceedings are sustainable against the appellant - appeal allowed - decided in favor of appellant.
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