Appeal abatement on death of appellant where no legal representative sought continuation of proceedings.

Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless an application is made for continuation by or against the successor-in-interest or legal representative. As no such application was filed after the appellant's death, and proceedings cannot continue against a dead person, the appeal abated and stood disposed of accordingly.

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Issues: Whether the appeal abated on the death of the appellant in the absence of any application by or against the legal representatives for continuance of the proceedings.

Analysis: Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that where an appellant dies, the appeal abates unless an application is made for continuation by or against the successor-in-interest or other legal representative. The death of the appellant during pendency was not in dispute, and no such application was filed. The principle that proceedings cannot continue against a /dead person was also applied.

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

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