2015 (10) TMI 343 - SCH - Central Excise

Duty Demand - Television set with infra-red ray window consequential circuits inside - Bar of limitation - Supreme Court dismissed the appeal filed by the Revenue since there are no legal heirs of the assessee that are pursuing the case further since the assessee is dead.

Summary

The Supreme Court dismissed civil appeals involving a company in liquidation and a deceased respondent whose legal heirs were not brought on record despite disclosure of death and heirs' particulars.