9911796707
TMI Blog1985 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ai]. - By order No. 6/84 dated 14-12-1983, the Assistant Collector of Central Excise, Tirunelveli, demanded a duty of Rs. 66,015.60 from the respondent herein, being the differential duty on 22764 gross of 50 s matches cleared by M/s. Ganapathy Match works during the period 19-6-1980 to 31-3-1981, the liability having arisen, according to the Department, because of an amendment to the law subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order of the Collector (Appeals). 2. We heard brief arguments advanced by SDR regarding the liability of Seeni Kumar to pay duty. 3. We would observe that the finding of the Collector (Appeals) that a tax liability incurred by Nataraja Pillai, ceased after his death is not a correct position in law. The estate of Nataraja Pillai would certainly be liable for payment of any duties if it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, this point about refuting the liability for payment of duty during the said period by Seeni Kumar as licensee of Ganapathy Match Works in July 1982 has not been dealt with by any of the authorities below. It is one thing to call upon the legal heirs of the estate of Nataraja Pillai to fulfil an obligation or meet a liability in and by Netarajan Pillai but it is another to call upon Seeni Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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