https://www.taxtmi.com/caselaws?id=100625 An appeal before the CEGAT abated because the sole proprietor had died and no legal representative applied for substitution within the prescribed period under Rule 22 of the CEGAT (Procedure) Rules, 1982. The legal representatives also chose not to pursue the appeal, so the matter could not continue. en-us Mon, 20 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100625 An appeal before the CEGAT abated because the sole proprietor had died and no legal representative applied for substitution within the prescribed period under Rule 22 of the CEGAT (Procedure) Rules, 1982. The legal representatives also chose not to pursue the appeal, so the matter could not continue. Case-Laws Central Excise Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100625