2011 (9) TMI 553

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....l filed by the appellants against the order passed by the Commissioner of Central Excise(Appeals).    2. The facts in brief are that the appellants, M/s. Vira & Co. were engaged in the purchasing of  fabrics falling under Chapter 52 and 54 of the Central Excise Tariff  and sending the same for processing i.e. pleating and embossing.  These processes became dutiable....

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....first appellant and set aside the penalty against the second appellant Shri Bharat J.Vira.   3. The ld.counsel appearing for the appellants submitted that M/s. Vira  & Co. was the proprietary concern and Shri Jadavji F.Vira was the proprietor. The proprietor Shri Jadavji F.Vira died on 8.10.05.  The show-cause notice was issued on 25.4.2006 demanding duty for the period from....

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....uthorities and had stated that since Shri Bharat J.Vira was the legal heir of M/s. Vira & Co. the assets and liability of the firm will be his responsibility. Therefore, the demand is rightly issued to the legal heir. 5. After hearing both sides, I find that the issue is whether the show-cause notice for demand can be issued to Shri Bharat J.Vira the son of Shri Jadavji F.Vira who died on 8.10.....