https://www.taxtmi.com/caselaws?id=337673 The Tribunal held that proceedings against the appellant were unsustainable following the demise of the appellant's proprietor. The Commissioner's decision dismissing the abatement claim was overturned, emphasizing the need to respect higher forum decisions and established legal principles. Citing the Apex Court's ruling in Shabina Abraham's case, the Tribunal concluded that continuing proceedings post proprietor's death was improper. Consequently, the appeal was disposed of in favor of the appellant with any consequential relief, based on the judicial pronouncements and settled legal position. en-us Wed, 06 Jul 2016 00:00:00 +0530 Sat, 14 Jan 2017 06:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337673 The Tribunal held that proceedings against the appellant were unsustainable following the demise of the appellant's proprietor. The Commissioner's decision dismissing the abatement claim was overturned, emphasizing the need to respect higher forum decisions and established legal principles. Citing the Apex Court's ruling in Shabina Abraham's case, the Tribunal concluded that continuing proceedings post proprietor's death was improper. Consequently, the appeal was disposed of in favor of the appellant with any consequential relief, based on the judicial pronouncements and settled legal position. Case-Laws Central Excise Wed, 06 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337673