2007 (4) TMI 582

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..... ber (J)]. Heard the learned SDR and perused the written submission. 2. This is an application for rectification of mistake crept in the Final Order No. A/937/WZB/2005/CIII dated 31-3-2005 in appeal No. E/3582/2000-Mum. The applicant submits that the actual duty demand was to be recovered to the tune of Rs. 3,15,000/- and not Rs. 3,47,980/- and there was no discussion about the same in the T .....

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..... amount has been paid before issue of show cause notice. The applicant has also enclosed death certificate of the deceased. He also refers to the Hon ble Calcutta High Court decision wherein it is ruled out that in case, death of accused before recovery of the penalty amount, the same cannot be recovered from the legal representative of accused. We are convinced with the fact that the proprietor o .....

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