https://www.taxtmi.com/caselaws?id=72154 A pre-existing fiscal liability does not abate on the death of the person liable and may survive against the deceased's estate if lawfully incurred during the relevant period. However, enforcement must be directed against the proper legal representatives or estate holders through valid notice and fresh adjudication. As the objection that the notice was invalid after the licensee's death had not been addressed, the existing orders were set aside and the matter was remanded for de novo proceedings after notice to the legal heirs, if so advised. en-us Thu, 10 Oct 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72154 A pre-existing fiscal liability does not abate on the death of the person liable and may survive against the deceased's estate if lawfully incurred during the relevant period. However, enforcement must be directed against the proper legal representatives or estate holders through valid notice and fresh adjudication. As the objection that the notice was invalid after the licensee's death had not been addressed, the existing orders were set aside and the matter was remanded for de novo proceedings after notice to the legal heirs, if so advised. Case-Laws Central Excise Thu, 10 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72154