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2018 (6) TMI 1151
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...., 1994 read with Section 35C(2) of the Central Excise Act, 1944. 2. The appellant has stated in the application that appeal No.ST/20515/2017 was finally disposed of on 14.12.2017 vide Final Order No.23254/2017. The applicant has further stated that the applicant has clearly stated in the Memorandum of Appeal that Shri Harsha P.S. (Late) Proprietor of M/s. Rapid Marine Suppliers (RMS), Mangalore passed away on 5.1.2015 and copy of the death certificate was also enclosed along with the appeal. Further, in para (R) of the Appeal Memorandum, it was clearly brought out that the subject show-cause notice dated 22.4.2015 was issued to RMS but served to Ms. Prashanthi, Wife of Shri Harsha P.S. (Late), Proprietor of RMS. It has also been brought ....
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....which is on record and the show-cause notice dated 22.4.2015 was issued against the dead person. He further submitted that the show-cause notice was issued to the wife of the deceased proprietor and she contested the demand only on the ground that the show-cause notice is not valid as the same has been issued against the dead person. The learned consultant submitted that since the proprietor was dead at the time of issuance of show-cause notice, therefore the entire proceedings against the dead person abates in view of the judgment of the Hon'ble Supreme Court in the case of Shabina Abraham vs. CCE: 2017 (SO) STR 241 (SC). It is his further submission that the ROM filed by the Revenue is not maintainable because the widow is not contesting ....