2016 (7) TMI 358

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....order-in-appeal dated  24.4.2006 passed by Commissioner (Appeals) vide which he has upheld the order of the lower authority and rejected the appeal.  Facts of the case are that the appellant placed orders for supply of old synthetic rags completely mutilated.  The foreign supplier shipped the goods, majority mutilated and few bales unmutilated.  The appellant filled bill of ent....

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....esent on behalf of the appellant but the learned A.R. brought to our notice that appellant is a sole proprietorship concern and it's proprietor  Motilal Jugalkishore Saraf has died and photocopy of the death certificate of the said proprietor is also placed on record.  3.  Since the appellant is  the sole proprietor and this sole proprietor has died, therefore no recoveries of....