Unconfirmed demand - reg.

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This query is : Resolved

Jayaprakash (Querist)

16 June 2013 A Notice to Show Cause demanding duty was issued to the Central Excise Assessee and served upon him. Before submitting his reply and to be heard in person, He suddenly passed away. As the Notice to Show Cause is still in unconfirmed stage on account of his demise, what is the legal postion now, i.e either to close / waive the unconfirmed demand or to enforce upon the legal heirs, if exist? I would like to have your valuable advise with authority.

N. Jayaprakash

Arun Kumar Singh

Arun Kumar Singh (Expert)

19 June 2013 they can enforce upon the legal heirs but if legal heirs will attend the matter on the basis of mercy department can closed the matter depend upon the demand.

Jayaprakash

Jayaprakash (Querist)

20 June 2013 Kindly note that it is only a notice to
show Cause and not yet confirmed. Only on confirming the demand, it is enforceable for which the principles of natural justice are to be followed and in the process the noticee
has to make a reply and personally attend for personal hearing to put forth his defence. As he was dead before all these processes took place, how did the notice at an unconfirmed stage would bind his legal heir. Please clarify in detail with authority if any available in a situation like this.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

21 June 2013 in view of above,

(1)write letter for commissioner of your range explaining the fact and request them for personal hearing.

(2)meet with concerned inspector/ suptdt excise for dispose off this matter .

(3) appoint a excise consultant for dispose off the matter.

Regards,

Jayaprakash

Jayaprakash (Querist)

26 June 2013 Is there any solution other than the above?

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