https://www.taxtmi.com/caselaws?id=244018 Delay in filing the appeal was condoned on the explanation that the original proprietor had died and the family required time to pursue remedies and obtain legal advice. The Tribunal also permitted the deceased proprietor's legal heir to continue the proceedings under Rule 22 of the CESTAT (Procedure) Rules, 1982. On the facts, it further granted stay of the confirmed duty and penalty, noting that the proprietary concern had ceased on the proprietor's death and that interim protection was justified. en-us Tue, 12 Mar 2013 00:00:00 +0530 Sat, 15 Feb 2014 16:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244018 Delay in filing the appeal was condoned on the explanation that the original proprietor had died and the family required time to pursue remedies and obtain legal advice. The Tribunal also permitted the deceased proprietor's legal heir to continue the proceedings under Rule 22 of the CESTAT (Procedure) Rules, 1982. On the facts, it further granted stay of the confirmed duty and penalty, noting that the proprietary concern had ceased on the proprietor's death and that interim protection was justified. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244018