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2017 (8) TMI 586 - AT - Central ExciseLiability of interest - death of proprietor - invocation of Section 11AA of the erstwhile Central Excise Act - Held that: - as per Rule 22 of CESTAT (Procedure) Rules, where in any proceedings the appellant or applicant or a respondent dies or is adjudged as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate - demand of interest unsustainable - appeal dismissed - decided against Revenue.
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