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TMI Blog2017 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri Rajesh Kumar T.R., CA For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg For the reasons stated in the COD application, we condone the delay and allow the COD application. With the consent of both the sides, we proceed to decide the appeal itself for final disposal. 2. The present appeal is directed against the impugned order dated 29.10.2012 wherein Commissioner (Appeals) rejected the appeal of the appellant. Briefly the facts of the case are that the appellant is a proprietorship concern owned by Shri William D Souza, S/o Shri. Jochim D Souza. He was engaged in providing repair, maintenance, erection, commissioning, inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultant for the appellant submitted that the impugned order dated 29.10.2012 is bad in law and is not sustainable as the same has been passed against the dead person Shri William D Souza who was the sole proprietor of the appellant firm and he died on 30.12.2011 and the factum of his death was brought to the notice of the Commissioner (Appeals) who has recorded the factum of death in the impugned order and in spite of that the Commissioner (Appeals) has confirmed the demand against the dead person. He further submitted that this appeal has been filed by the LR of the deceased. But they are not interested in pursuing the appeal because the sole proprietor has died and as per the provisions of law, the present appeal abates. 3.1. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant or applicant or respondent, as the case may be: Provided that every such application shall be made within a period of sixty days of the occurrence of the event: Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 4. On the other hand the learned AR reiterated the findings of the impugned order and submitted that the recovery of the liabilities of the dead man, the legal representatives can be proceeded against and the asset of the deceased is liable. 5. We have heard both the parties and perused the records. On careful consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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