Excise dues of Husband cannot be recovered from Wife’s Property

Meena Krishna Agarwal Vs Commissioner of Central Excise & ST, Vadodara (CESTAT Ahmedabad) The issue involved in the present appeal is whether the flats belonging to the appellant which she purchased under Registered Sale deeds dated 31.03.2008 out of monies received as gifts from her mother-in-law and father-in-law, can be proceeded against by the Excise department for recovery of Central Excise dues confirmed by order-in-original dated 21.12.2005 against two proprietory firms of her late husband Mr. Krishna Agarwal. 2. The brief facts of the case are that on 31.03.2008, by four registered...