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Judgment
Mr. A. Bhowmick, learned Advocate appears for the respondent i.e. heirs and legal representative of one Rameswar Prasad Gupta, waives the service of Notice of Appeal. We dispose of the matter by the following judgment and order:-
The present appeal is sought to be preferred against this judgment and order of the Central Excise, Service Tax, Appellate Tribunal, East Zonal Bench, Kolkata. In the cause title we notice the name of the respondent as M/s. Shiva Traders which is admittedly sole proprietorship business. The sole proprietorship namely Rameswar Prasad Gupta died intestate. We are of the view the firm itself being a sole proprietorship business is not a sui juris. Therefore, it cannot be a party in any proceeding. In a sole proprietorship business the proprietor himself is the sui juris and should have been made a party. Since the appeal has been filed against the person who is not a sui juris the appeal itself is dismissed.
All interim orders passed earlier stand vacated.
We notice the appeal was filed against an order by which the learned Tribunal dismissed the same on the ground of failure to rectify the defect pointed above. We have seen the certified copy of the judgment and order. It appears that appeal filed against a person in the same manner as it has been filed earlier. Therefore, that appeal is also bad in law as the same was preferred against a person having no entity under the law.
Accordingly, that appeal has been dismissed rightly but the grounds on which it has been dismissed is not adjudicated by this Court.
Therefore, we grant leave to the appellant to take steps in accordance with law to prefer fresh appeal, if so advised in accordance with law.
All the applications and the appeal are disposed of accordingly. Let urgent photostat certified copy of this order, be made available to the parties, if applied for upon compliance of usual formalities.