2017 (6) TMI 802

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....on job work basis for M/s. Canan Technologies, Ernakulam. The job work mainly consists of assembly of components into final product. These Kinetisers are after the job work are returned to the Bangalore office of Canan Technologies in bulk packing of eight pieces per box and thereafter they sold to M/s. Canan Technologies Pvt. Ltd., Ernakulam who in turn pack the Kinetisers in individual retail cartons and market the same. As per the intelligence report, the assessee has obtained Central Excise Registration and is not paying central excise duty on the branded excisable goods manufactured and cleared by them during the year 2001-02 and 2002-03. Therefore, the officers of the DGCEI conducted a search of the factory premises of M/s. Viswam Ind....

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....no recovery proceedings can be initiated against the dead person as it amounts to violation of the principles of natural justice inasmuch as the person who is proceeded against is not alive to defend himself. In support of his submission, he relied upon the following decisions: a) New Sharada Industries Vs. CCE 2016-TIOL-2022-CESTAT-BANG. b) Dhiren Gandhi Vs. CCE, Bangalore 2011 (266) E.L.T. 125 (Tri.-Bang.) c) CCE, Bangalore-III Vs. Dhiren Gandhi 2012 (27) S.T.R. 452 (Kar.) d) Shabina Abraham Vs. Collector of CE & Customs 2015 (322) E.L.T. 372 (S.C) e) MRs Bharati Mulchand Chheda Vs. CCE, Mumbai-V 2016-TIOL-694-CESTAT-MUM. f) Bharat Sanchar Nigam Ltd. Vs. CCE 2014 (33) S.T.R. 332 (Tri.-....