2018 (11) TMI 1393

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....der No.40238 dated 15.2.2017. 2.The appeal has been filed raising the following substantial Questions of Law: "1.Whether the order of the Tribunal is arbitrary and illegal inasmuch as it proceeds on a complete misconception of law and facts, thus liable to be set aside? 2.Whether an appeal can be dismissed on demise of the proprietor of the firm, and the demand be confirmed on the legal representatives of the proprietor? 3.Whether an ex-parte order can be passed without hearing the matter on merits?" 3.The Tribunal, by the impugned order, dismissed the appeal filed by the assessee on the ground that the appellant has not complied with the condition imposed by it, vide order dated 21.09.2016, directing pre-deposit of a sum of Rs. 10 ....

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....order, which would grant some relief to the appellant. This is more so because of the decision of the Hon'ble Supreme Court in the case of Commissioner of Service Tax vs. Bhayana Builders (P) Ltd. [2018(10) G.S.T.L.118(S.C.)]. Further, the learned counsel for the appellant, by placing reliance on the decision of the Hon'ble Supreme Court in the case of Shabina Abraham vs. Collector of Central Excise and Customs [2015(322) E.L.T.372(S.C.)] submits that the demand gets abated on the demise of the appellant. The learned counsel for the appellant also places reliance on the decision of the Hon'ble Supreme Court in the case of Balaji Steel Re-rolling Mill vs. the Commissioner of Central Excise and Customs [2014 (36) STR 1201 (SC)], ....