Urgent query

I am a manufacturer located in rural area of maharashtra state, I had a enquiry from excise deptarment for evasion of excise duty,
 I have certain queries regrding the same which are as follows.

1. how much exemption does SSI unit have located in rural area?

- 150 Lacs per year , for "home clearence" provided input credit is not availed. 

2. The proprietor of the firm expired just before 10 days of enqiry, so wat are the liablities that can be forced on successors by excise department?

- Liability goes on firm, or the person in charge at present, you can get some reasonable time to deal with, but cant deny the compliance, in case of running factory. 

Any one who can answer my query will be very thankful.. and will be eagrly waiting

Thank you