Central excise cannot move against legal heirs of a deceased person to recover penalty

Commissioner of CGST And Central Excise Vs Ashirwad Foundries Private Limited And Anr (Calcutta High Court) Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under  Act. The Division bench of Calcutta High Court in this case was dealing with an important matter where the Department filed an application before the Hon’ble Division bench for substituting the name of the legal heirs of the respondent assessee in the Appeal which was filed by it against the order of  CESTAT which had given relief to the assessee by allowing the appeal relat...