Abatement of appeal on death of appellant applies where only penalty is involved and no successor seeks continuation.

An appeal concerning only a penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 abates on the appellant's death if no legal representative seeks continuation. Rule 22 of the CESTAT (Procedure) Rules recognises abatement in such circumstances, reflecting the principle that proceedings cannot continue against a deceased person who can no longer defend the matter. As no application was made by the specified successors to continue the appeal, it stood abated and was disposed of accordingly.

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Issues: Whether the appeal abated on the death of the appellant where only a penalty had been imposed.

Analysis: The appellant had died during the pendency of the appeal and no application was made for continuation by the legal representatives. The appeal concerned only a penalty under Rule 209A of the erstwhile Central Excise Rules, 1944. Rule 22 of the CESTAT (Procedure) Rules provides for abatement on death of the appellant unless continuation is sought by the specified successors. The governing principle is that proceedings cannot continue against a deceased person who is no longer able to defend himself.

Conclusion: The appeal abated on the death of the appellant and was disposed of accordingly.

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