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2022 (7) TMI 140 - HC - Central ExciseMaintainability of application of substitution of legal heirs - HELD THAT:- The prayer for substitution made by the revenue to substitute the legal heirs made by the revenue in GA/5/2022 to substitute the legal heirs of the deceased second respondent is not maintainable. The fact is clear that in the instant case the adjudication process was over and an order in original was passed by the Commissioner of Central Excise, CGST & Central Excise, Howrah Commissionerate on 28th October, 2017. The assessee, namely, the company and the deceased second respondent filed an appeal before the Tribunal which was allowed by the impugned order. The revenue now seeks to challenge the order passed by the tribunal. Thus, the appeal being the continuation of the proceedings, the law as interpreted by the Hon’ble Supreme Court in SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE & CUSTOMS [2015 (7) TMI 1036 - SUPREME COURT] would squarely apply to the instant case on hand - the decision of the Hon’ble Supreme Court in the case of Shabina Abraham squarely applies to the facts of this case as observed hereinbefore and the same is binding upon this Court. Application disposed off.
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