https://www.taxtmi.com/caselaws?id=366907 The High Court found the Tribunal's decision to set aside the demand of central excise and penalty due to the death of the proprietor unsustainable. The Court held that recovery proceedings could be initiated against the estate of the deceased and allowed the Revenue's appeal, remanding the matter back to the Tribunal for a fresh decision on the appeal's merits. The legal representative of the deceased proprietor was directed to appear before the Tribunal for further proceedings. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 29 Feb 2020 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366907 The High Court found the Tribunal's decision to set aside the demand of central excise and penalty due to the death of the proprietor unsustainable. The Court held that recovery proceedings could be initiated against the estate of the deceased and allowed the Revenue's appeal, remanding the matter back to the Tribunal for a fresh decision on the appeal's merits. The legal representative of the deceased proprietor was directed to appear before the Tribunal for further proceedings. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366907