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Recovery of Arrears under Central Excises & Salt Act from legal heirs
Case Law Details
- Case Name
- Shabina Abraham & Ors. Vs Collector Of Central Excise & Customs (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Arrears of revenue under Central Excises and Salt Act cannot be recovered from legal heirs of a dead assessee: SC
Brief of the Case
In the case of SHABINA ABRAHAM & ORS. Vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS, it was held that the arrears of revenue cannot be recovered from the legal heirs of a dead assessee.
Brief Facts of the Case
One Shri George Varghese was the sole proprietor of Kerala Tyre and Rubber Company Limited. By October 1985, this proprietary concern had stopped manufacture and production of tread rubber. By a show cause notice dated 12.6.1987, for the period January 1...
We are doing job work for ABC company, raw material and packing material are providing us by the principle company means we are only manufacturing the products, but paying excise duty on behalf of principle company.
In last FY we have paid more then 1.0 Crore excise duty (cenvat+pla).
Can we lible to fill ER- 4 Return or not?
If Yes!
Please advise us how to fill this Excise ER – 4 return
court is correct. Death should be limitation for the assessee and his legal heirs cannot be made liable .
Beautiful decree.