https://www.taxtmi.com/caselaws?id=424585 The Court condoned the delay in preferring the appeal and allowed it. The delay in filing the substitution application was also condoned, and the application was allowed. The Court held that the prayer for substitution of legal heirs of the deceased second respondent was not maintainable, deleting the second respondent from the parties. It was clarified that provisions under the Central Excise and Salt Act do not provide for proceedings against deceased persons. Legal precedents were cited to support the interpretation of the law in tax matters, and the liability of legal representatives was discussed, leading to the dismissal of the substitution application. en-us Thu, 30 Jun 2022 00:00:00 +0530 Sat, 18 Feb 2023 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424585 The Court condoned the delay in preferring the appeal and allowed it. The delay in filing the substitution application was also condoned, and the application was allowed. The Court held that the prayer for substitution of legal heirs of the deceased second respondent was not maintainable, deleting the second respondent from the parties. It was clarified that provisions under the Central Excise and Salt Act do not provide for proceedings against deceased persons. Legal precedents were cited to support the interpretation of the law in tax matters, and the liability of legal representatives was discussed, leading to the dismissal of the substitution application. Case-Laws Central Excise Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424585