Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
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