Abatement on death of appellant applies when no timely continuance application is filed by the legal representative.

Proceedings abate on the death of a party unless the successor-in-interest or legal representative applies for continuance within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Where the appellant died during pendency and no application for continuation was filed, the appeal could not survive and stood abated.

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Issues: Whether the appeal survived after the death of the appellant in the absence of any application for continuance by the legal representative.

Analysis: Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that proceedings abate on the death of a party unless an application is made for continuance by the successor-in-interest or legal representative within the prescribed time. The appellant had died during the pendency of the appeal and no application for continuation was filed.

Conclusion: The appeal had abated and could not be continued.

Final Conclusion: The appeal stood disposed of on account of abatement following the appellant's death.

Ratio Decidendi: In the absence of a timely application for continuation by the legal representative, an appeal abates on the death of the appellant.

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