Proceedings under Central Excise Act get abated on the death of assessee

Brief of the case: The Hon’ble Supreme Court in the case of Shabina Abraham & others held that the estate of a dead person cannot be attached for recovery of excise duty payable because there is no enabling provision in the Act to do so. Thus, assets of deceased inherited upon the legal heirs cannot be attached under the Act.

Facts of the case:

• The assessee Mr. George Varghese was the sole proprietor of Kerala Tyre& Rubber Co.
• A show cause notice was issue to assessee alleging that it has cleared tread rubber from

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