Appeal abatement on death of party: failure to seek continuance by legal representative caused both appeals to abate.

Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of a party unless a legal representative or successor-in-interest applies for continuance within the prescribed time. No such application was made after the appellant's death, so the appeal abated. As proceedings cannot be continued against a dead person, the connected departmental appeal also abated consequentially.

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

Analysis: Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of a party unless an application is made for continuance by the legal representative or successor-in-interest within the prescribed time. No such application was made after the appellant's death. The ruling also reflects the settled principle that proceedings cannot be continued against a dead person.

Conclusion: The appeal filed by the appellant abated on account of death, and the connected departmental appeal also abated consequentially.

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