TMI Blog2017 (4) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the recovery proceedings against the heirs and legal representatives of sole proprietors/proprietress who are carrying on business of manufacturing of excisable goods as a sole proprietor/proprietress. Their concern, after their death, therefore, does not exist and the heirs of such deceased sole proprietor/proprietress cannot be proceeded against in the absence of a clear legal stipulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Mira Silk Mills having its factory / registered office at the address mentioned in the cause title. She was the wife of Suresh Chand Agarwal. Suresh Chand was the father of the petitioner. Even Suresh Chand has expired. 2. The first and second respondents are the officers exercising powers under the Central Excise Act, 1944, and the Rules made thereunder. 3. An immovable property situ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chand was looking after the affairs of the sole proprietary concern. He was a Power of Attorney holder of the petitioner's mother. Unfortunately, he also expired. Thereafter, the Central Excise officers acting in furtherance of an adjudication order were of the opinion that the dues of the Central Excise Department can be recovered by proceeding against this immovable property. Prior thereto, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order in that behalf is the only issue before us. 5. It is not seriously disputed by both sides that the issue raised stands answered by a judgment of the Hon'ble Supreme Court of India in the case of Shabana Abraham vs. Collector of Central Excise and Customs 2015 (322) Excise Law Times 372. 6. Having perused this judgment with the assistance of Mr. Raichandani and Mr. Dwivedi we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue can proceed by taking recourse to ordinary civil law. The Revenue can institute such legal proceedings as are permissible under the general law and upon success therein, it can enforce and execute the order / decree by even attaching the movable and immovable properties, including the subject property if otherwise permissible in law. All contentions in that regard and of both sides are kept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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