2017 (1) TMI 753

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.... Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order. 2. Before start of the proceedings, the ld. Counsel for the appellant submits that as the proprietor of the appellant Sh. Mukesh Sharma has passed away on 17-5-2013, therefore, no proceedings against the appellant is sustainable in the light of the decision of Hon'ble Apex Court in the case ....

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....ld. Commissioner instead of deciding the issued on merits and to follow the judgment of Hon'ble Apex Court has observed as under : "I have considered at length the records of the case and the submissions made in the appeal memorandum as well as during the personal hearing. The appellant has canvassed that the proceedings should abate on account of the death of the proprietor of the appellant fi....

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....le Apex Court in the case of Shabina Abraham (supra) which has been followed by this Tribunal in the case of Sagar Engineering Works and Bharti Mulchand Cheeda (supra) wherein this Tribunal has observed as under : 6. We find that the learned Commissioner was aware of the fact while passing the impugned order that the proprietor of M/s. Canan Domestic Appliances had already expired (on 12-1....