2019 (6) TMI 184

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..... . Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 26/09/2007 passed by the Commissioner whereby the Commissioner has imposed a penalty of Rs. 1 lakh on the appellant under Rule 209A of the erstwhile Central Excise Rules, 1944. 2. Briefly the facts of the present case are that the appellant was looking after the affairs of f .....

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..... ved by the said order, appellant filed appeal before the CESTAT and the CESTAT remanded the appeal to the original authority with certain directions and after the remand, the original authority has again confirmed the demand and also imposed penalty of Rs. 1 lakhs on the appellant. Aggrieved by the said order, appellant filed the present appeal. 3. Heard both sides and perused records. 4. Learne .....

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..... he learned AR also admitted regarding the death of the appellant. 6. We have gone through the decision of Hon'ble Apex Court in the case of Shabina Ahbraham wherein it has been held that no proceedings can be initiated against the dead person as it amounts to violation of principles of natural justice inasmuch as the dead person who is proceeded against is not alive to defend himself. Further as .....

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