1985 (5) TMI 143

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.... Appellant. Shri N.K. Pattekar, JDR, for the Respondent. [Order]. - This is a peculiar case where the twin questions of (a) Tribunal's jurisdiction to hear and decide what was, originally, a ' Revision Petition before the Government of India, but transferred to the Tribunal, presumably pursue to Section 131-B of the Customs Act, 1962 (the Act, for short) and; (b)abatement in co....

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....d abated in consequence of the death of the Revision Petitioner and the failure of the Successors in interest of the deceased to be impleaded as his legal representatives in his place in the Revision Application, assuming that the right to claim the refund of the money deposited towards a penalty in a quasi criminal proceeding could survive the death of the Revision Petitioner; (c) his Vak....