2011 (9) TMI 553

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..... Appearance Shri V.S. Sejpal, Advocate for Appellant Shri A.K. Prabhakar, S.A.R. for Respondent Per : Sahab Singh This is an appeal filed by the appellants against the order passed by the Commissioner of Central Excise(Appeals). 2. The facts in brief are that the appellants, M/s. Vira Co. were engaged in the purchasing of fabrics falling under Chapter 52 and 54 of the C .....

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..... ond appellant. The assessee went in appeal before the Commissioner(Appeals) who rejected the appeal in the case of the first appellant and set aside the penalty against the second appellant Shri Bharat J.Vira. 3. The ld.counsel appearing for the appellants submitted that M/s. Vira Co. was the proprietary concern and Shri Jadavji F.Vira was the proprietor. The proprietor Shri Jadavji F.Vira .....

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..... orised representative appearing for the Revenue defended the findings of the lower authorities and had stated that since Shri Bharat J.Vira was the legal heir of M/s. Vira Co. the assets and liability of the firm will be his responsibility. Therefore, the demand is rightly issued to the legal heir. 5. After hearing both sides, I find that the issue is whether the show-cause notice for demand .....

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