Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - proceedings initiated against the deceased abated on his death in the absence of any provision in the Central Excises and Salt Act - SC
Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - proceedings initiated against the deceased abated on his death in the absence of any provision in the Central Excises and Salt Act - SC
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