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TMI Blog2018 (9) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue has filed this appeal against the order dated 30.06.2016 passed by the CESTAT, South Zonal Branch, Bengaluru, in Appeal No. E/487/2007- DB - M/s. New Sharada Industries vs. Commissioner of Central Excise, which was directed against the order passed by the Commissioner of Central Excise in Order No.2/2007 on 30.03.2007, confirming the demand of central excise of Rs. 58,97,063/- and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide two TR6 Challans both dated 24.09.04 each for Rs. 3,00,000/- and appropriate the same towards the demand made vide para (i) above. (iv) I demand interest at the rate as fixed by the Central Government during the relevant period of time, from the first date of the month succeeding the month in which the duty as mentioned in (i) and (ii) ought to have been paid under Section 11AB of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal set aside the impugned order of the Commissioner with the following observation : "We have heard both the parties and perused the records. On our careful consideration, we find that the appellant was sole proprietorship concern and Shri. Harilal M. Patel was the sole proprietor of the appellant - firm and he died on 27.12.2011 when the appeal was still pending. Further we find in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the legal representative was taken on record. 4. Since the legal representative - son, Mr. Ashok Patel himself moved the said application before the Tribunal, he was very much available to be heard in the matter. Therefore, we are of the opinion that the learned Tribunal has erred in allowing the said appeal simplicitor on account of the death of the proprietor of the assessee in question. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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