https://www.taxtmi.com/caselaws?id=220582 The Tribunal dismissed the Revenue's appeal against an order setting aside duty demand confirmation after the death of a sole proprietor. The legal heirs' undertaking to pay pending excise duty did not cover demands raised post-undertaking. As the show cause notice was issued against a non-existent firm, the demand was deemed unsustainable. The Tribunal upheld the order, stating that the legal entity ceased to exist upon the proprietor's death, making the demand against the non-existent entity invalid. Consequently, the appeal was dismissed. en-us Thu, 13 Sep 2012 00:00:00 +0530 Wed, 29 Oct 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220582 The Tribunal dismissed the Revenue's appeal against an order setting aside duty demand confirmation after the death of a sole proprietor. The legal heirs' undertaking to pay pending excise duty did not cover demands raised post-undertaking. As the show cause notice was issued against a non-existent firm, the demand was deemed unsustainable. The Tribunal upheld the order, stating that the legal entity ceased to exist upon the proprietor's death, making the demand against the non-existent entity invalid. Consequently, the appeal was dismissed. Case-Laws Service Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220582