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.
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.
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.
CAclubindia
