TMI Blog2019 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of Hon ble Supreme Court in the case of Shabina Abraham is squarely applicable in the present case, where it was held that in the absence of machinery provisions for proceeding against dead person s legal heirs, duty and other sums do not become payable to apply recovery provisions under Section 11 of Central Excise Act, 1944. The demand confirmed cannot be recovered from the legal heirs of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 25/02/2014 was passed and the fact of death of Shri Kailash Nath Singh is also recorded by learned Commissioner (Appeals) in impugned Order-in-Appeal. The fact of the death of Shri Kailash Nath Singh was not brought to the knowledge of the Original Authority. We also note that Original Authority has passed ex parte order against the proprietorship concern. Recovery proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy provisions under Section 11 of Central Excise Act, 1944. We note that present proceedings are initiated under Finance Act, 1994 and Section 87 of Finance Act, 1994 is invoked for recovery. We also note that provisions of Section 11 of Central Excise Act, 1994 and provisions of Section 87 of Finance Act, 1994 are pari meteria. We, therefore, hold the ruling of Hon ble Supreme Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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