https://www.taxtmi.com/caselaws?id=357951 The appeal arose from an Order-in-Original confirming duty demand and penalties on the appellant for clandestine activities. Penalties on the authorized signatory and confiscation of goods were upheld. The legal heir's liability for Central Excise dues was discussed, with the Tribunal holding that recovery from legal heirs is not automatic unless they continue the deceased's business. As the legal heir was not continuing the business, recovery proceedings against them were deemed unjustified. The Department was directed to recover dues from the deceased's assets, and the appeal was disposed of in favor of the appellant. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357951 The appeal arose from an Order-in-Original confirming duty demand and penalties on the appellant for clandestine activities. Penalties on the authorized signatory and confiscation of goods were upheld. The legal heir's liability for Central Excise dues was discussed, with the Tribunal holding that recovery from legal heirs is not automatic unless they continue the deceased's business. As the legal heir was not continuing the business, recovery proceedings against them were deemed unjustified. The Department was directed to recover dues from the deceased's assets, and the appeal was disposed of in favor of the appellant. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357951