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2016 (3) TMI 850 - CESTAT MUMBAI

2016 (3) TMI 850 - CESTAT MUMBAI - 2016 (336) E.L.T. 93 (Tri. - Mum.) - Validity of order against the dead person - Held that:- We find that the learned Commissioner was aware of the fact while passing the impugned order that the proprietor of M/s. Canan Domestic Appliances had already expired on 12.11.2003 whereas the impugned order was passed on 29.9.2006. In fact this case was remanded by the Tribunal vide its order dated 15.2.2005 setting aside the order of the Commissioner of Central Excise .....

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learned Commissioner should have dropped the proceedings rather than passing the impugned order, but he chose to pass the impugned order against the dead person, which is not sustainable in law. - Appeal No. E/279/07-Mum - A/86424/16/EB - Dated:- 10-3-2016 - S S Garg, Member (J) And Raju, Member (T) For the Appellant : Shri Yogesh Patki, Adv For the Respondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per S S Garg The present appeal is directed against the order of the Commissioner, dated .....

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e appellant at the relevant time was a housewife who used to manage the house and it was her husband Mr. Mulchand Chheda who was running the business. The appellant at no point of time was ever involved in the carrying of the business. The husband of the appellant, Mr. Mulchand Chheda, suddenly expired on 12.11.2003 due to heart attack and the death certificate is also annexed with the appeal, leaving three school-going children. During the period August 2006, the appellant received notices from .....

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- under Section 11AC and ordered for the recovery of interest along with other penalties on M/s. Canan Domestic Appliances. Thereafter the appellant has filed the present appeal against the impugned order. 3. The learned counsel for the appellant submitted that the impugned order dated 29.9.2006 is bad in law and not sustainable as the same has been passed against the dead person, Mr. Mulchand Chheda who expired on 12.11.2003. The learned counsel also submitted that Mr. Mulchand Chheda was the s .....

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hat no proceedings can be initiated against a person who is dead as it amounts to violation of the principles of natural justice inasmuch as the person who is proceeded against is not alive to defend himself. In support of this submission, he cited the following decisions:- (i) Mafhh Products vs. CCE&C, Surat reported in 2003 (57) RLT 596 (Tri.-Mumbai); (ii) D. Matai vs. CCE, Mumbai reported in 2000 (126) ELT 1264 (Tri.); (iii) Shabina Abraham & Ors vs. CCE&C reported in 2015-TIOL-15 .....

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