9911796707
TMI Blog2023 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2013, wherein the departmental appeal was rejected in respect of sanction of SAD Refund to the Respondent. 2. Briefly stated the facts are M/s. K.V. Paints & Chemical Co. No.70, Najafgarh Road, New Delhi - 110 015, has filed the refund claim of 4% Additional Duty of Customs in respect of Eighteen Bills of Entry in terms of Notification No.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with Board's Circulars No.6/2008-Cus dated 28.04.2008 and 16/2008-Cus dated 13.10.2008. 3. The original refund sanctioning authority on scrutiny of the documents submitted by the responded, sanctioned the refund amount of Rs.20,82,736/- to the importer vide Order-in-Original No.12670/2010 dated 13.08.2010. It appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicates that it is a sole proprietorship and the proprietor is Mr. Kishan Chand. She has drawn our attention to Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of CESTAT (Procedure) Rules reads as under: "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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