2006 (7) TMI 456

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....Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (for the Bench)]. -  The lower authorities have demanded certain amounts of differential duty in respect of goods imported and cleared by M/s. Raj & Co. (represented by Proprietor Shri J. Hansraj) in the year 2001. Shri J. Hansraj died on 13-10-2003 prior to finalization of the assessments. The orders passed by the jurisd....

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....llant has claimed that the appeals before the lower appellate authority had been filed well within time with reference to the actual date of receipt of the Orders-in-Original. It is claimed that xerox copies of those orders were received from the Commissionerate's office only on 15-3-2005 and, therefore, the appeals filed on 21-3-2005 were not to be dismissed as time-barred. It appears to us from ....

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....ides : (i)      Whether an individual assessee under the Central Excise Act dies, will the duty liability finalized after his death devolve on his legal heir?           Neither side has answered this query. However, learned senior Advocate Shri C. Natarajan has, qua amicus curie, answered this query. He has told us that th....