https://www.taxtmi.com/caselaws?id=42073 Concluded assessment orders that had been passed during the assessee's lifetime and had attained finality could not be reopened in the writ petition, so the challenge to those orders was not maintainable. Recovery of excise duty, however, was confined to movable and immovable assets inherited from the deceased assessee's estate, including inherited cash if any. The petitioner's personal property could not be proceeded against, and personal arrest or detention for recovery was not permitted. The writ therefore failed on the challenge to the concluded assessments but succeeded in limiting enforcement to inherited assets only. en-us Thu, 08 Jan 1987 00:00:00 +0530 Wed, 09 Jun 2010 09:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42073 Concluded assessment orders that had been passed during the assessee's lifetime and had attained finality could not be reopened in the writ petition, so the challenge to those orders was not maintainable. Recovery of excise duty, however, was confined to movable and immovable assets inherited from the deceased assessee's estate, including inherited cash if any. The petitioner's personal property could not be proceeded against, and personal arrest or detention for recovery was not permitted. The writ therefore failed on the challenge to the concluded assessments but succeeded in limiting enforcement to inherited assets only. Case-Laws Central Excise Thu, 08 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42073