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2007 (4) TMI 140

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..... Mum - Misc. Order No. M/591/2007-WZB/C-I/(EB) - Dated:- 27-4-2007 - [Order per T. Anjaneyulu, Member (J)]. - Heard the learned SDR and perused the written submission. 2. This is an application for rectification of mistake crept in the Final Order No. A/937/WZB/2005/CIII dated 31-3-2005 in appeal No. E/3582/2000- Mum. The applicant submits that the actual duty demand was to be recovered to t .....

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..... o Ramchandra Maskar, as such the penalty is not recover able from him. It is stated that the entire duty amount has been paid before issue of show cause notice. The applicant has also enclosed death certificate of the deceased. He also refers to the Hon'ble Calcutta High Court decision wherein it is ruled out that in case, death of accused before recovery of the penalty amount, the same cannot be .....

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