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

Please become a Premium member. If you are already a Premium member, login here to access the full content.