Abatement on death of sole appellant bars continuation of appeal unless legal representatives come on record

The appeal abated on the death of the sole proprietor appellant because no legal heir or successor-in-interest sought continuation within the prescribed procedure. Rule 22 of the CESTAT (Procedure) Rules, 1982 provides for abatement on a party's death unless appropriate representation is brought on record, and proceedings cannot lawfully continue against a dead person. The tribunal therefore held that the appeal could not be maintained and disposed of it accordingly.

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Issues: Whether the appeal survives after the death of the sole proprietor appellant and, if not, whether the proceedings abate under the tribunal procedure rules.

Analysis: The appellant had died during pendency of the appeal, and no application was filed by the legal heirs or successor-in-interest for continuation of the proceedings within the prescribed framework. 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 continuance is sought by the appropriate legal representative. The order also relies on the principle that proceedings cannot be continued against a dead person, as such continuation offends natural justice.

Conclusion: The appeal abated on the death of the appellant and could not be continued; it was disposed of accordingly.

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