https://www.taxtmi.com/caselaws?id=328485 Rule 22 of the CEGAT Procedure Rules required the appeals to abate on the death of the appellants, where death certificates showed both deceased directors had filed the penalty challenges in their personal capacity. As the appellants had died, the Tribunal held that the proceedings could not continue and ordered the appeals abated without examining the merits of the penalty imposition. en-us Wed, 11 May 2016 00:00:00 +0530 Sun, 05 Jun 2016 21:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328485 Rule 22 of the CEGAT Procedure Rules required the appeals to abate on the death of the appellants, where death certificates showed both deceased directors had filed the penalty challenges in their personal capacity. As the appellants had died, the Tribunal held that the proceedings could not continue and ordered the appeals abated without examining the merits of the penalty imposition. Case-Laws Central Excise Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328485