https://www.taxtmi.com/caselaws?id=125213 Rule 22 of the CESTAT (Procedure) Rules provides that where an appellant dies during the pendency of proceedings, the appeal abates unless an application is made for continuance by or against the proper party. On the stated facts, the substitution request was supported by a death certificate and showed that the deceased proprietor left behind a wife and minor child. The request to substitute the applicant in place of the deceased proprietor was found justified and was allowed, permitting the proceedings to continue in the name of the proper party. en-us Wed, 22 Oct 2008 00:00:00 +0530 Sat, 20 Oct 2012 16:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125213 Rule 22 of the CESTAT (Procedure) Rules provides that where an appellant dies during the pendency of proceedings, the appeal abates unless an application is made for continuance by or against the proper party. On the stated facts, the substitution request was supported by a death certificate and showed that the deceased proprietor left behind a wife and minor child. The request to substitute the applicant in place of the deceased proprietor was found justified and was allowed, permitting the proceedings to continue in the name of the proper party. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125213