Abatement on death of appellant bars continuation of appeal absent timely application by legal representative.

Proceedings abate on the death of a party under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless a timely application is made by or against the successor-in-interest or legal representative for continuation. As no such application was filed after the appellant's death, the appeal could not be continued. The analysis also applies the principle that proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The appeal therefore abated and came to an end.

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Issues: Whether the appeal abated on the death of the appellant in the absence of any application for continuance of proceedings.

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 a timely application is made by or against the successor-in-interest or legal representative for continuation. The appellant having died and no such application having been filed, the appeal could not be continued. The order also relied on the principle that proceedings cannot be continued against a dead person, as that would offend natural justice.

Conclusion: The appeal abated on the death of the appellant and could not proceed further.

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