https://www.taxtmi.com/caselaws?id=377982 The appeal abated after the death of the sole proprietor, as the legal representative did not actively defend the case. The Tribunal, despite directions from the High Court, proceeded to decide based on the material on record, ultimately holding that the appeal abates after the proprietor's death. The legal heir distanced himself from the proprietorship concern, leading to the Tribunal's decision that no legal successor actively pursued the matter. The Tribunal interpreted abatement rules under CESTAT Procedure Rules, emphasizing the consequences of abatement and the limitations of appellate jurisdiction in such cases. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377982 The appeal abated after the death of the sole proprietor, as the legal representative did not actively defend the case. The Tribunal, despite directions from the High Court, proceeded to decide based on the material on record, ultimately holding that the appeal abates after the proprietor's death. The legal heir distanced himself from the proprietorship concern, leading to the Tribunal's decision that no legal successor actively pursued the matter. The Tribunal interpreted abatement rules under CESTAT Procedure Rules, emphasizing the consequences of abatement and the limitations of appellate jurisdiction in such cases. Case-Laws Central Excise Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377982