Attachment of heir's property for excise dues depends on whether the assets were self-acquired or derived from the deceased's funds.

Excise dues confirmed against a deceased assessee may be enforced against the deceased's property and, where relevant, property inherited by legal heirs, but not against a legal heir's personal assets merely because the spouse had unpaid liabilities. The decisive issue is whether the attached flats were acquired from the heir's own income or from the deceased husband's resources. Because the authorities had not examined the source of acquisition, the attachment could not be sustained on the existing record. The Commissioner was directed to consider the heir's representation and supporting material, pass a speaking order, and lift the attachment if the properties were found to be self-acquired.

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Issues: Whether immovable properties standing in the name of the deceased assessee's wife could be attached for recovery of excise dues, and whether the department was required to verify the source of acquisition of those properties before proceeding with attachment.

Analysis: The duty liability confirmed against the deceased assessee had attained finality, and the department was entitled to proceed against property belonging to the deceased and, where applicable, property inherited by legal heirs. However, the personal property of the legal heir could not be proceeded against merely because the husband had unpaid dues. The decisive question was whether the four flats were acquired from the petitioner's own income or from the husband's resources. As the authorities had not examined this aspect, the matter required fresh consideration on the basis of the petitioner's representation and supporting material.

Conclusion: The attachment could not be sustained without first determining whether the properties were acquired from the petitioner's own source of income. The Commissioner was directed to examine the material, pass a speaking order, and lift the attachment if the properties were found to be self-acquired by the petitioner.

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