9911796707
TMI Blog2006 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J) (for the Bench)]. The lower authorities have demanded certain amounts of differential duty in respect of goods imported and cleared by M/s. Raj Co. (represented by Proprietor Shri J. Hansraj) in the year 2001. Shri J. Hansraj died on 13-10-2003 prior to finalization of the assessments. The orders passed by the jurisdictional Deputy Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower appellate authority had been filed well within time with reference to the actual date of receipt of the Orders-in-Original. It is claimed that xerox copies of those orders were received from the Commissionerate s office only on 15-3-2005 and, therefore, the appeals filed on 21-3-2005 were not to be dismissed as time-barred. It appears to us from the grounds of these appeals that the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the Central Excise Act dies, will the duty liability finalized after his death devolve on his legal heir? Neither side has answered this query. However, learned senior Advocate Shri C. Natarajan has, qua amicus curie, answered this query. He has told us that the tax liability, in the aforesaid circumstances, would not survive. However, we are not inclined to render a decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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