2017 (8) TMI 155

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.... appeal has been filed against the order in appeal no.06/2011 dated 30.05.2011. 2. The brief facts of the case are that Shri Ramdas Gupta was the proprietor of M/s. Kismat Kabir Tobacco Bhandar, Satna and M/s. Ramdas Enterprises, Satna and was engaged in the manufacture and trading of chewing tobacco covered under Chapter sub-heading no.24039930 of the schedule to the Central Excise Tariff Act, 1....

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.... Ramdas Gupta has made him in charge of his property and business and therefore he was eligible for the refund of amount deposited by Shri Ramdas Gupta against the stay order and which is now refundable. 4. The original adjudicating authority rejected the claim of the appellant for refund on the ground that the appellant could not produce "pro-bate certificate issued by the court in his favour co....

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....ed to receive the refund of the pre deposit. 6. Ld. DR supported the impugned order. He argued that even though the vasiyatnama is executed in favour of Shri Mithai Lal Gupta, such a will is to be probated by the appropriate court and only after such a process can the refund be issued in favour of Shri Mithai Lal Gupta, as claimed to be the successor. 7. Heard both the sides and perused the docu....