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TMI Blog2017 (8) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... n executed by Shri Ram Das Gupta. Even though the vasiyatnama mentions that Shri Mithai Lal Gupta will inherit the tobacco business of Shri Ram Das Gupta after his death, I find that the appellant has failed to produce the probate certificate issued by the appropriate court in his favour confirming the fact that he is the legitimate successor of Shri Ram Das Gupta for the purpose of claiming the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Gupta proprietor of aforesaid firm. Against the demand confirmed in the said proceedings Shri Ramdas Gupta had preferred appeal before Tribunal and in pursuance to the stay order dated passed by the Hon ble Cestat an amount of ₹ 3,00,000/- was paid as pre-deposit. Pending appeal with Tribunal Shri Ramdas Gupta died. Subsequently, Hon ble CESTAT vide final order no.1057-1060/2008 dated 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he is the legitimate successor of Shri Ram Das Gupta. The rejection order was also upheld by the Commissioner (A) in the impugned order. Aggrieved by the same, the present appeal has been filed. With the above background, I have heard Shri P.C. Kashiv, consultant for the appellant and Shri G.R. Sharma, DR for the respondent. 5. The Ld. Counsel submitted a copy of the vasiyatnama said to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite amount of ₹ 3 lakhs is due to be refunded in as much as the Hon ble Cestat vide the final order dated 19.02.2008 has remanded the case to the adjudicating authority after passing the fresh order. The dispute is however with reference to whom the refund is to be paid. Shri Ram Das Gupta, who was the proprietor of M/s. Kismat Kabir Tobacco, Bhandar died on 18.02.2002 as seen from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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