https://www.taxtmi.com/caselaws?id=403666 The Tribunal allowed the son of the deceased appellant's application for abatement of the appeal following the appellant's death during the proceedings. Relying on Rule 22 and the precedent set in Shabina Abraham Vs. CCE, the Tribunal emphasized that proceedings cannot continue against a deceased individual and ordered the appeal to abate as the appellant's business had not passed to any surviving heir. The appeal was disposed of accordingly, with the order pronounced on 22/01/2021. en-us Fri, 22 Jan 2021 00:00:00 +0530 Fri, 05 Feb 2021 06:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403666 The Tribunal allowed the son of the deceased appellant's application for abatement of the appeal following the appellant's death during the proceedings. Relying on Rule 22 and the precedent set in Shabina Abraham Vs. CCE, the Tribunal emphasized that proceedings cannot continue against a deceased individual and ordered the appeal to abate as the appellant's business had not passed to any surviving heir. The appeal was disposed of accordingly, with the order pronounced on 22/01/2021. Case-Laws Service Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403666