Abatement of appeals on death of sole appellant where no legal representative seeks timely continuation under tribunal rules.

Appeals before CESTAT abate on the death of a sole appellant if no timely application is made by the legal representatives or successor-in-interest to continue the proceedings. Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 governs this consequence, and proceedings cannot be maintained against a deceased person. As no continuation application was filed within time, the appeals abated and could not be proceeded with.

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Issues: Whether the appeals survived after the death of the sole appellant in the absence of any application for continuance by the legal representatives.

Analysis: The appellant died during the pendency of the appeals and no application was made within time for continuation of the proceedings by the successor-in-interest or legal representatives. Under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal abates on the death of a party unless such an for continuation is made. The order also relied on the principle that proceedings cannot be continued against a dead person.

Conclusion: The appeals abated and could not be proceeded with.

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