Death of sole appellant and no substitution within time led to abatement of the appeal under procedural rules.

An appeal abates on the death of the sole appellant if no application for continuance is made by or against the legal representative or successor-in-interest within 60 days under Rule 22 of the CEGAT (Procedure) Rules. Where notices return with the endorsement "deceased" and no legal heirs are brought on record, the tribunal cannot proceed with the appeal or entertain an oral request to set aside the impugned order. In the absence of timely substitution, the proceeding comes to an end by operation of the procedural rule.

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Issues: Whether the appeal abated on the death of the sole appellant, when no legal representatives were brought on record within the prescribed time.

Analysis: The appellant had died, the notices sent to the appellant returned with the endorsement "deceased", and no legal heirs or legal representatives were brought on record. Rule 22 of the CEGAT (Procedure) Rules provides that an appeal abates on the death of a party unless an application for continuance is made by or against the successor-in-interest or legal representative within 60 days of the occurrence of the event. As the date of death was not known and no timely application from the legal representatives was filed, the oral request to set aside the impugned order could not be entertained.

Conclusion: The appeal abated and could not be proceeded with in the absence of substitution of the legal representatives.

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