Abatement of appeal on death of sole appellant: absence of substitution under procedural rules led both appeals to lapse.

Where the sole appellant dies during pendency of an appeal, continuation of the proceedings requires an by a legal representative or successor-in-interest under Rule 22 of the CESTAT (Procedure) Rules, 1982. In the absence of any such application within the prescribed framework, the appeal cannot proceed because no defence can be taken against a deceased person. On that basis, the appellant's appeal abated, and the connected departmental appeal also abated.

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Issues: Whether the appeal stood abated on the death of the sole appellant, and whether the connected departmental appeal also abated.

Analysis: The sole appellant died during the pendency of the appeals. No application for continuance of the proceedings by a legal representative or successor-in-interest was made within the framework of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The Tribunal also noted that proceedings cannot be continued against a deceased person, as there is no opportunity for defence.

Conclusion: The appeal filed by the appellant abated, and the connected departmental appeal also abated.

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