Abatement on death of appellant bars tribunal proceedings unless a legal representative timely seeks continuation under the procedural rules.

Abatement of tribunal proceedings on the death of a party is governed by Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The rule requires a timely application for continuation by or against the successor-in-interest or legal representative; without such an application, the proceedings abate. The note further states that where the matter includes a personal penalty against the deceased appellant, continuation is not permissible because adjudicatory proceedings cannot be maintained against a dead person. Its operative effect is that, absent a valid substitution or continuation request within the prescribed time, the appeal cannot proceed further.

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Issues: Whether the appeal stood abated on the death of the appellant in the absence of any application for continuation by a 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 within the prescribed time for continuation by or against the successor-in-interest or legal representative. The appellant had died and no application for continuation was filed. The appeal also involved a personal penalty against the deceased appellant, and proceedings could not be continued against a dead person.

Conclusion: The appeal had abated and could not proceed further.

Ratio Decidendi: In the absence of a timely application for continuation by the legal representative, proceedings against a deceased appellant abate under Rule 22, and no adjudicatory proceeding can be maintained against a dead person.

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