https://www.taxtmi.com/caselaws?id=344531 Proceedings against a deceased sole proprietor abate if no legal representative or successor-in-interest seeks continuation within the prescribed time under the CESTAT Procedure Rules, 1983, and recovery cannot be pursued against a dead person. On that basis, the assessee's appeal abated after the proprietor's death during pendency, and the Department's appeal arising from the same adjudication was treated as not maintainable. The matter ended without adjudication on the underlying tax demand because both appeals were disposed of following the proprietor's death and the resulting abatement. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344531 Proceedings against a deceased sole proprietor abate if no legal representative or successor-in-interest seeks continuation within the prescribed time under the CESTAT Procedure Rules, 1983, and recovery cannot be pursued against a dead person. On that basis, the assessee's appeal abated after the proprietor's death during pendency, and the Department's appeal arising from the same adjudication was treated as not maintainable. The matter ended without adjudication on the underlying tax demand because both appeals were disposed of following the proprietor's death and the resulting abatement. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344531