Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his...

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - proceedings initiated against the deceased abated on his death in the absence of any provision in the Central Excises and Salt Act - SC .....

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