proceedings under the excise act to abate with the death of the assessee

8/20/2019 Proceedings Under the Excise Act to Abate With the Death of the Assessee

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REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.5802 OF 2005

SHABINA ABRAHAM & ORS. … APPELLANTS

VERSUS

COLLECTOR OF CENTRAL EXCISE& CUSTOMS ...RESPONDENT

J U D G M E N T

R.F. Nariman J.

1. “Nothing is certain except death and taxes.” Thus spake

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$es'$e3.

J.>A.:. Si@ri?

J.>R.F. Nariman?

N"6 D"4iJ,* 2 205.

proceedings under the excise act to abate with the death of the assessee

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