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TMI Blog2017 (1) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the ld. Commissioner - the decision in the case of Shabina Abraham And Others Versus Collector of Central Excise & Customs [2015 (7) TMI 1036 - SUPREME COURT], is applicable to the facts of the case, where it was held that 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 - The ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am reported in 2015 (322) E.L.T. 372 (S.C.). He further submits that the said order has been followed by this Tribunal in the case of Sagar Engineering Works vide Final Order No. A/60345/2016, dated 26-5-2016 and in the case of Bharti Mulchand Chheda reported in 2016 (336) E.L.T. 93 (Tri.-Mumbai), therefore, the proceedings against the appellant is abet. 2. Heard the ld. AR reiterated the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings are not original proceedings but appellate proceedings. The liabilities were determined in the original proceedings. The Ld. Advocate has not adduced the statutory basis of claim for abatement of appeal proceedings. Accordingly, the claim and objection on such ground is vacated . 5. The above observations made by the ld. Commissioner (Appeals) has ignored the decision of the Hon ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 29-9-2006. In fact this case was remanded by the Tribunal vide its order dated 15-2-2005 setting aside the order of the Commissioner of Central Excise and remanding the matter for de novo adjudication. Even at that time the proprietor was no more, but in spite of this, the learned Commissioner passed the impugned order against the dead person who was the sole proprietor of M/s. Canan and Domesti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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