TMI Blog2017 (3) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... gh natural causes and it is nobody’s case that he has maneuvered his own death in order to evade excise duty - the High Court went into morality and said that the moral principle of unlawful enrichment would also apply and since the law will not permit this, the Act needs to be interpreted accordingly - the demand of duty and penal action are not legal and proper - appeal allowed - decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was completed, he expired on 2 nd July 2011. 3. A further ₹ 2,00,000/- was deposited on 13 th December 2011. On behalf of appellant, abatement of proceedings was sought but not agreed to. Duty and interest were confirmed as due and penalty imposed by original authority. These were upheld in appeal. All these being visited upon the legal heir, this appeal is being prosecuted on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own death in order to evade excise duty. Interestingly, in the written submissions filed by revenue, revenue has argued as follows :- It is pertinent to mention that in the present case, Shri George Varghese (predecessor in interest of the appellants herein) was doing business in the name of manufacturing unit namely M/s. Kerala Tyre Rubber Company and after the death of Shri George Vargh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer shall make an assessment of the total income of the firm as if no such dissolution had taken place and all the provisions of the Income Tax Act would apply to assessment of such dissolved firm. Interestingly enough, this provision is referred to only in the minority judgment in M/s. Murarilal s case (supra). 27. The argument that Section 11A of the Central Excises and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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