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TMI Blog2019 (8) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise and Customs [ 2015 (7) TMI 1036 - SUPREME COURT ] was whether a show-cause notice under the Central Excise and Salt Tax Act, 1944 could be issued to the legal heirs of a sole proprietor after his death, against whom a show-cause notice had been issued raising a demand of excise duty. The Supreme Court agreed with the Appellant in the abovementioned case that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummons dated which have been assailed in the present petition were issued on 13th March 2018 on the basis of a letter dated 5th September 2017 written by the Joint Commissioner (Customs) at Sahar, Mumbai to the Additional Commissioner Customs (Preventive), New Delhi regarding realization of government dues owed by five concerns/firms of which the Petitioner s deceased father was either a proprieto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner which admittedly is not the case. 4. The issue in Shabina Abraham v. Collector of Central Excise and Customs 2015 332 ELT 372 (SC) was whether a show-cause notice under the Central Excise and Salt Tax Act, 1944 ( CE Act ) could be issued to the legal heirs of a sole proprietor after his death, against whom a show-cause notice had been issued raising a demand of excise duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of his death. 7. The above facts make no difference to the position that there is no machinery provision in the Customs Act whereby the dues owed by a proprietary concern or a partnership firm can be sought to be recovered from the legal heirs of the proprietor/partner of such concern/firm. 8. In that view of the matter, the impugned summons dated 13th March 2018 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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