9911796707
TMI Blog2012 (11) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... en from the record that the lower authorities has issued Show Cause Notice to the proprietary-ship firm which was not in existence at the time of issuance of Show Cause Notice due to demise of the proprietor - No demand - decided in favor of assessee. - E/448/2011; E/CO/82/2011 - - - Dated:- 9-11-2012 - MR. M.V. RAVINDRAN, J Represented by: For Assessee: Shri M.N. Saiyed, Consultant. For Revenue: Shri P.N. Sarvaiya, A.R. Per: M.V. Ravindran: This appeal is filed against Order-in-Appeal No.RKA/673/SRT-I/2010, dt.31.12.2010. 2. Heard both sides and perused the records. 3. The issue to be decided in this case is whether the first appellate authority was correct in coming to conclusion that the proceedings initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission that Commissioner (Appeals) has held against the assessee, but due to demise of proprietor, demand has been set aside. It is his submission that this view of first appellate authority is erroneous. In support of such submissions, he relies on the decision of Hon'ble High Court of Patna in the case of Bhagwan Devi Banka Others 1986 (26) ELT 890 (Pat.). 5. Ld.Consultant appearing on behalf of the respondent reiterates the finding of lower authorities. It is also his submission that they have filed a cross objection in support of decision of first appellate authority s order and nothing survives as held in the case of MAFHH Products 2003 (57) RLT 596 (CEGAT-Mum.). 6. On careful consideration of the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on report was duly signed by the appellant s representative and no objection was raised there against. Even the appellants have not tried to explain the shortages immediately after the visit of the officers. As such, I am of the view that the confirmation on this count is also justified. The same is accordingly upheld. 7. I find that the findings as recorded by the first appellate authority seems to be in consonance with the law as in the case of proprietary ship firm, the entire liability of the firm goes down to its proprietor which is decided by various forums and one of them is MAFHH Products (supra) wherein the division bench of the Tribunal has specifically recorded. 8. As regards the decision relied upon by the ld. D.R., I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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