Abatement of appeal on death of appellant applies where no continuance application is filed by legal heirs.

Proceedings before CESTAT abate on the death of an appellant if no application for continuance is filed by the legal representative or successor-in-interest within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Where the appellant had been proceeded against in a personal capacity and no continuation application was made, the appeal cannot be maintained against a deceased person. The appeal therefore abated and could not be continued.

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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 representative or successor-in-interest.

Analysis: Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that proceedings abate on the death of an appellant unless an application for continuance is made within the prescribed time. No such application was filed. The appellant had also been proceeded against in his personal capacity, and the principle that proceedings cannot be continued against a dead person was applied.

Conclusion: The appeal abated on the death of the appellant and could not be continued.

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