https://www.taxtmi.com/caselaws?id=354090 Excise dues confirmed against a deceased assessee may be enforced against the deceased's property and, where relevant, property inherited by legal heirs, but not against a legal heir's personal assets merely because the spouse had unpaid liabilities. The decisive issue is whether the attached flats were acquired from the heir's own income or from the deceased husband's resources. Because the authorities had not examined the source of acquisition, the attachment could not be sustained on the existing record. The Commissioner was directed to consider the heir's representation and supporting material, pass a speaking order, and lift the attachment if the properties were found to be self-acquired. en-us Mon, 15 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354090 Excise dues confirmed against a deceased assessee may be enforced against the deceased's property and, where relevant, property inherited by legal heirs, but not against a legal heir's personal assets merely because the spouse had unpaid liabilities. The decisive issue is whether the attached flats were acquired from the heir's own income or from the deceased husband's resources. Because the authorities had not examined the source of acquisition, the attachment could not be sustained on the existing record. The Commissioner was directed to consider the heir's representation and supporting material, pass a speaking order, and lift the attachment if the properties were found to be self-acquired. Case-Laws Central Excise Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354090