2011 (9) TMI 553

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..... r passed by the Commissioner of Central Excise(Appeals).    2. The facts in brief are that the appellants, M/s. Vira & Co. were engaged in the purchasing of  fabrics falling under Chapter 52 and 54 of the Central Excise Tariff  and sending the same for processing i.e. pleating and embossing.  These processes became dutiable with effect from 1.4.2003 as the exemption .....

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..... gainst the second appellant Shri Bharat J.Vira.   3. The ld.counsel appearing for the appellants submitted that M/s. Vira  & Co. was the proprietary concern and Shri Jadavji F.Vira was the proprietor. The proprietor Shri Jadavji F.Vira died on 8.10.05.  The show-cause notice was issued on 25.4.2006 demanding duty for the period from 1.4.2003 to 26.10.2003. He submitted that n .....

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..... rat J.Vira was the legal heir of M/s. Vira & Co. the assets and liability of the firm will be his responsibility. Therefore, the demand is rightly issued to the legal heir. 5. After hearing both sides, I find that the issue is whether the show-cause notice for demand can be issued to Shri Bharat J.Vira the son of Shri Jadavji F.Vira who died on 8.10.05, In this case the show-cause notice was iss .....

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