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TMI Blog2016 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ng flush doors, plywood and block boards etc classifiable under Chapter 44 of the Central Excise Tariff. Based on the information that the assessee was evading payment of duty by resorting to under-invoicing and clandestine removal of excisable goods manufactured and sold by them, the officers of the DGCEI, Bangalore conducted searches at their factory cum office and premises of their dealers on 19th September 2004 resulting in seizure of incriminating records/documents/CPUs etc and investigation was conducted and thereafter a show-cause notice was issued to the appellant alleging the removal of goods clandestinely and also indulging in undervaluation of excisable goods. The appellant rebutted the allegations in the show-cause notice by fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of the deceased and he is carrying on business on his own personal capacity and has also obtained new and fresh Central Excise Registration certificate in his name. He has also stated in the affidavit that he is not interested in pursuing the appeal as he is not the transferee of the business nor did he acquire the business of the deceased during the life time of his father as his successor. He has also stated in the affidavit that there is no legal provision to recover dues from him as the legal heir in view of the law laid down by the Tribunal in the case of Dhiren Gandhi V. CCE [2011 (266) E.L.T. 125 (Tri.-Bang.)] affirmed by the Hon'ble Karnataka High Court in [2012 (281) E.L.T. 64 (Kar.)] and approved by the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be: Provided that every such application shall be made within a period of sixty days of the occurrence of the event: Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit." 3. On the other hand the learned AR reiterated the findings of the learned Commissioner and submitted that for recovery of liabilities of dead man, his legal representative can be proceeded a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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