2018 (12) TMI 433

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..... d Ms. Seema Dolo, Advs. ORDER The petitioner's grievance is that the proceedings initiated by the show cause notice dated 21.05.2013, issued to her late husband Sanjay Kumar Sehgal (who died on 01.06.2016), stand abated. It is stated that unlike other Revenue enactments, the Central Excise Act does not enable the Revenue authorities to continue with adjudication in proceedings where an individu .....

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..... it would be appropriate that all the contentions urged in support of the claim made here should be considered and final orders made by the concerned adjudicating authority. Liberty is granted in this regard. If any submissions are made with respect to the abatement of proceedings, the adjudicating authority shall pass a reasoned order on such contentions as well. All rights and contentions of the .....

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