https://www.taxtmi.com/caselaws?id=41973 A statutory penalty of a personal and punitive character could not be enforced against the legal representatives of the deceased person, so recovery from his estate was barred. However, the surviving petitioners remained liable for penalty because the business was treated as a joint family gold business and the relevant accounts were not properly maintained. Setting aside confiscation for want of notice to the family head did not erase the accounting defaults attributable to the licensed goldsmiths responsible for compliance. The reduced penalty fixed by the Tribunal was upheld, and interference was declined on that aspect. en-us Thu, 07 May 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41973 A statutory penalty of a personal and punitive character could not be enforced against the legal representatives of the deceased person, so recovery from his estate was barred. However, the surviving petitioners remained liable for penalty because the business was treated as a joint family gold business and the relevant accounts were not properly maintained. Setting aside confiscation for want of notice to the family head did not erase the accounting defaults attributable to the licensed goldsmiths responsible for compliance. The reduced penalty fixed by the Tribunal was upheld, and interference was declined on that aspect. Case-Laws Central Excise Thu, 07 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41973