Abatement on death of a party requires timely continuance by legal representatives, failing which tribunal proceedings cannot validly continue.

Abatement of tribunal proceedings on the death of a party is addressed through Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which requires a legal representative or successor-in-interest to apply for continuance within the prescribed period. In the absence of such an application, the proceeding abates. The text also states that continuation of proceedings against a deceased person would violate natural justice. Its operative effect is that an appeal cannot proceed after the appellant's death unless proper substitution or continuance steps are taken in time.

---

---

Issues: Whether the appeal abated on the death of the appellant in the absence of any application for continuance by the legal representative or successor-in-interest.

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 for continuance is made within the stipulated period. No such application was filed. The decision also noted that proceedings cannot be continued against a dead person, as that would offend natural justice.

Conclusion: The appeal had abated and was disposed of accordingly.

---