https://www.taxtmi.com/caselaws?id=210581 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, ruling that issuing a show-cause notice to the legal heir for duty demand after the proprietor's death was not sustainable without a specific provision in the Central Excise Act or Rules. The Tribunal found in favor of the appellants, M/s. Vira & Co., based on established legal precedent, emphasizing that the duty demand on the legal heir, Shri Bharat J. Vira, was not valid following the death of the proprietor, Shri Jadavji F. Vira. en-us Fri, 30 Sep 2011 00:00:00 +0530 Thu, 16 Feb 2012 06:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210581 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, ruling that issuing a show-cause notice to the legal heir for duty demand after the proprietor's death was not sustainable without a specific provision in the Central Excise Act or Rules. The Tribunal found in favor of the appellants, M/s. Vira & Co., based on established legal precedent, emphasizing that the duty demand on the legal heir, Shri Bharat J. Vira, was not valid following the death of the proprietor, Shri Jadavji F. Vira. Case-Laws Central Excise Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210581