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2009 (11) TMI 598 - AT - Central ExciseCenvat credit - Rule 22 of the CESTAT (Procedure) Rules, 1982 - The Superintendent s letter contained a request for furnishing details of the legal heirs of Dr. Badlani. Accordingly, Shri Dinesh Badlani furnished the details to the Superintendent - Under Rule 22, the burden is on the applicant to establish that the persons who are claimed to be the legal heirs of the deceased are actually so - The correct addresses shall be given within a fortnight and the Registry shall issue notices thereafter within another fortnight - Application is allowed
Issues:
1. Condonation of delay in filing application under Rule 22 2. Verification of legal heirs of deceased proprietor Analysis: Issue 1: Condonation of Delay The Department filed an appeal against an order granting 'Modvat' credit to a company and exonerating them from penalties. The appeal was initially allowed but later recalled for fresh hearing due to the death of the company's proprietor, Dr. Prakash Lalchand Badlani. The Department sought condonation of delay in filing the application under Rule 22, citing the unintentional delay and providing details of the legal heirs of the deceased. The son of the deceased, Shri Dinesh Badlani, furnished the details of legal heirs in response to a letter from the Superintendent of Central Excise. The Tribunal, considering the circumstances and the documents provided, decided to condone the delay in filing the application under Rule 22. Issue 2: Verification of Legal Heirs Rule 22 places the burden on the applicant to establish the legal heirs of the deceased. In this case, the Tribunal directed the issuance of notices to Smt. Poonam Badlani, Shri Neeraj Badlani, and Shri Dinesh Badlani to verify their status as successors-in-interest or legal representatives of late Dr. Prakash Lalchand Badlani, the deceased proprietor of 'Bini Medilabs'. The applicant was instructed to provide correct addresses for the legal heirs within a fortnight, after which the Registry would issue notices for verification. The Tribunal allowed Application No. E/COD/2392/09 and scheduled further proceedings for Misc. Application no. E/MA/Ors/2393/09 along with the appeal to 11-1-2010.
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