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Vishwam Industries Versus Commissioner of Central Excise Customs and Service Tax And Vice-Versa

Natural justice - recovery proceedings against a dead person - Held that: - the appellant who is a sole partnership concern of Shri V.P. Viswanathan Nair who as per the death certificate has died on 29.05.2015 when the appeal was pending before the Tribunal - reliance was placed in the case of Shabina Abraham Vs. Collector of CE & Customs [2015 (7)1036 - SUPREME COURT], where it was held that no recovery proceedings can be initiated against the dead person - Since the appeal of the proprietor wh .....

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inal No. 27/2007 dated 24/05/2007. Briefly the facts of the case are that the appellant is a proprietary concern solely engaged in the manufacture of Canan Kinetiser on job work basis for M/s. Canan Technologies, Ernakulam. The job work mainly consists of assembly of components into final product. These Kinetisers are after the job work are returned to the Bangalore office of Canan Technologies in bulk packing of eight pieces per box and thereafter they sold to M/s. Canan Technologies Pvt. Ltd., .....

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he premises of another related firm i.e. M/s. Canan Technologies Private Limited, Ernakulam and seized goods, documents/records and thereafter conducted the investigation. After completion of the investigation, a show-cause notice was issued to the appellant and by following the due process, the demand was confirmed and also imposed penalties. Aggrieved by the said order, assessee preferred appeal before the CESTAT and the Hon ble CESTAT remanded the matter to the Commissioner of Central Excise .....

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7 and during the pendency of this appeal, the sole proprietor Shri V.P. Viswanathan Nair has died on 29.05.2015 and his death certificate has been produced on record. The learned counsel further submitted that as per Rule 22 of the CESTAT Procedure Rules 1983, the present appeal abates upon the death of the appellant. 3.1. Learned counsel for the appellant further submitted that it is a settled law that no recovery proceedings can be initiated against the dead person as it amounts to violation o .....

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s. CCE, Mumbai-V 2016-TIOL-694-CESTAT-MUM. f) Bharat Sanchar Nigam Ltd. Vs. CCE 2014 (33) S.T.R. 332 (Tri.-Del.) 3.2. The learned counsel further submitted that as per Rule 22 of the CESTAT Procedure Rules, the appeal shall abate on the death of the appellant. The said Rule is reproduced herein below: RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application: Where in any proceedings the appellant or applicant or a respondent dies or .....

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