https://www.taxtmi.com/caselaws?id=214244 A deceased registered manufacturer's legal heirs could not be proceeded against for reversal of cenvat credit or recovery of excise duty under the Central Excise Act. Section 11A authorises recovery from the person chargeable with duty, and Section 3 identifies the manufacturer as that person; the successor-liability proviso in Section 11 applies only where a business is transferred or otherwise disposed of during the predecessor's lifetime. It does not extend to intestate succession or create liability by implication. Because the assessee died before any statutory transfer of business, the departmental demand against the legal heirs was without jurisdiction and the Tribunal's order setting aside recovery was correct. en-us Fri, 23 Sep 2011 00:00:00 +0530 Fri, 12 Oct 2012 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214244 A deceased registered manufacturer's legal heirs could not be proceeded against for reversal of cenvat credit or recovery of excise duty under the Central Excise Act. Section 11A authorises recovery from the person chargeable with duty, and Section 3 identifies the manufacturer as that person; the successor-liability proviso in Section 11 applies only where a business is transferred or otherwise disposed of during the predecessor's lifetime. It does not extend to intestate succession or create liability by implication. Because the assessee died before any statutory transfer of business, the departmental demand against the legal heirs was without jurisdiction and the Tribunal's order setting aside recovery was correct. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214244