1987 (1) TMI 97 - HC - Central Excise

Assessment orders for the years 1976-77 and 1977-78 passed during the life time of deceased father having become final

Summary

The petitioner challenged assessment orders and recovery proceedings for excise duty for 1976-77 and 1977-78. Assessment orders during father's lifetime are final. Recovery can only be made from inherited properties, not personal ones. Writ petition disposed, recovery allowed from inherited cash.