https://www.taxtmi.com/caselaws?id=371664 The High Court addressed the issue of abatement of Central Excise proceedings following the death of an individual subject to adjudication. Despite reliance on the Shabina Abraham judgment, the Court allowed the proceedings to continue, granting the adjudicating authority liberty to consider arguments regarding abatement. The Court emphasized a comprehensive review of contentions and specific case circumstances before making final determinations, ultimately disposing of the writ petition with instructions for a reasoned decision on the abatement issue. en-us Mon, 12 Nov 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371664 The High Court addressed the issue of abatement of Central Excise proceedings following the death of an individual subject to adjudication. Despite reliance on the Shabina Abraham judgment, the Court allowed the proceedings to continue, granting the adjudicating authority liberty to consider arguments regarding abatement. The Court emphasized a comprehensive review of contentions and specific case circumstances before making final determinations, ultimately disposing of the writ petition with instructions for a reasoned decision on the abatement issue. Case-Laws Central Excise Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371664