https://www.taxtmi.com/caselaws?id=50031 Excise proceedings could not be maintained against the legal heir of a deceased sole proprietor where the show cause notice was issued after the proprietor's death and the proprietary concern had already ceased to exist. The tribunal noted that, in the absence of any provision in the Central Excise Act or the Rules authorising such action against the legal heir, the demand and penalty could not survive. Revenue authorities' reliance on cases involving assessments made during the proprietor's lifetime was distinguished because those matters concerned later recovery from legal representatives, not initiation of proceedings after death. en-us Wed, 19 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50031 Excise proceedings could not be maintained against the legal heir of a deceased sole proprietor where the show cause notice was issued after the proprietor's death and the proprietary concern had already ceased to exist. The tribunal noted that, in the absence of any provision in the Central Excise Act or the Rules authorising such action against the legal heir, the demand and penalty could not survive. Revenue authorities' reliance on cases involving assessments made during the proprietor's lifetime was distinguished because those matters concerned later recovery from legal representatives, not initiation of proceedings after death. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50031