Central Excise Assessee Dead - Can dues be collected from Son?
THE Karnataka High Court dealt with an interesting case recently.
1. Whether a dead person's legal representative can be made liable for excise duty, when the father was even not issued a demand/ SCN when he was alive or when no adjudication order was passed against him?
2. Whether a dead person's legal representative (son/ family member) can be issued a SCN for the acts or omissions of his deceased father?
3. What is the operative effect of section 11A on deceased person's legal representatives, in the light of absence of recovery mechanism in that provision in Central Excise law?
4. What is the scope of section 11 amended from 10.9.2004?
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