Appeal abatement on death of appellant applies where no continuance application is filed by legal representatives.

An appeal abates on the death of a party if no application for continuance is filed by the successor-in-interest or legal representative within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The text states that the appellant had died and no such application was made, so the proceedings could not be continued against a dead person. The appeal was therefore treated as abated and not maintainable further.

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

Analysis: Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of a party unless an application for continuance is made by the successor-in-interest or legal representative within the prescribed time. The record showed that the appellant had died and no application for continuance had been filed. The settled principle that proceedings cannot be continued against a dead person also supported this result.

Conclusion: The appeal abated on the death of the appellant and was not maintainable further.

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