At Least After Death, No Excise Duty – SC

Hon’ble Supreme Court in the case titled as “Shabina Abraham & Ors. Vs. Collector of Central Excise & Custom” in Civil Appeal No. 5802 of 2005 decided on 29.07.15 has held that assessment proceeding under the Central Excise and Salt Act, 1944 cannot be continued against the legal representative/estate of a sole proprietor/manufacturer after he is dead. Brief facts are that one Shri George Varghese was the sole proprietor of Kerala Tyre and Rubber Company Limited. By October, 1985, this proprietary concern had stopped manufacturer and production of tread rubber. By a show cause no...