Rule 22 of the Customs, Excise and Service Tax Appellate...

Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless a successor-in-interest or legal representative applies for continuance within the prescribed framework. In the absence of such an application, proceedings cannot continue against the deceased person. The text also relies on the principle that proceedings cannot be initiated or maintained against a dead person, as this would offend natural justice. The appeal was therefore treated as abated.