https://www.taxtmi.com/caselaws?id=122934 The Tribunal rejected the plea for rectification of a mistake in the final order regarding duty demand amount due to lack of supporting grounds. It held that once the appeal's merits were discussed and rejected, the duty amount and penalty confirmed by the original order would stand. Regarding the liability of penalty on the legal heir after the proprietor's death, the Tribunal ruled in favor of the legal heir, stating that the penalty could not be recovered from him. As the duty amount had already been paid, the penalty recovery from the legal heir was deemed unjustified. en-us Fri, 27 Apr 2007 00:00:00 +0530 Tue, 21 Aug 2012 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122934 The Tribunal rejected the plea for rectification of a mistake in the final order regarding duty demand amount due to lack of supporting grounds. It held that once the appeal's merits were discussed and rejected, the duty amount and penalty confirmed by the original order would stand. Regarding the liability of penalty on the legal heir after the proprietor's death, the Tribunal ruled in favor of the legal heir, stating that the penalty could not be recovered from him. As the duty amount had already been paid, the penalty recovery from the legal heir was deemed unjustified. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122934