Abatement on death of sole appellant applies when no legal representative seeks continuance within time.

Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that appellate proceedings abate on the death of a party unless a successor-in-interest, executor, administrator, receiver, liquidator or other legal representative seeks continuance within the prescribed time. Where the sole appellant dies and no such application is filed, the appeal cannot proceed, because continuation against a dead person offends natural justice. On these facts, the appeal abated by operation of the rule and no merits determination of the customs dispute survived.

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

Analysis: 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 an application is made for continuance by the successor-in-interest, executor, administrator, receiver, liquidator or other legal representative within the prescribed time. The record showed that the sole appellant had died during the pendency of the appeal and no application for continuance had been filed. The order also relied 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.

Final Conclusion: The appellate proceedings came to an end by operation of the abatement rule, and no adjudication on the merits of the customs dispute survived.

Ratio Decidendi: Where a sole appellant dies during the pendency of an appeal and no timely application for continuance is made by the legal representative, the appeal abates by operation of Rule 22.

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