https://www.taxtmi.com/caselaws?id=218854 The Tribunal held that in the case of a proprietary-ship firm, the liability ultimately falls on the proprietor even after their demise. The Tribunal emphasized that duty liability does not automatically transfer to the legal heir in cases of duty evasion post the proprietor's death, especially when the firm fails to respond to the Show Cause Notice. The Tribunal upheld the first appellate authority's decision, dismissing the Revenue's appeal and supporting the order in favor of the respondent, concluding that it was legally sound and in line with established legal principles governing proprietary ship firms. en-us Fri, 09 Nov 2012 00:00:00 +0530 Tue, 27 Nov 2012 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218854 The Tribunal held that in the case of a proprietary-ship firm, the liability ultimately falls on the proprietor even after their demise. The Tribunal emphasized that duty liability does not automatically transfer to the legal heir in cases of duty evasion post the proprietor's death, especially when the firm fails to respond to the Show Cause Notice. The Tribunal upheld the first appellate authority's decision, dismissing the Revenue's appeal and supporting the order in favor of the respondent, concluding that it was legally sound and in line with established legal principles governing proprietary ship firms. Case-Laws Central Excise Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218854