https://www.taxtmi.com/caselaws?id=765667 Appeals before CESTAT abate on the death of a sole appellant if no timely application is made by the legal representatives or successor-in-interest to continue the proceedings. Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 governs this consequence, and proceedings cannot be maintained against a deceased person. As no continuation application was filed within time, the appeals abated and could not be proceeded with. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765667 Appeals before CESTAT abate on the death of a sole appellant if no timely application is made by the legal representatives or successor-in-interest to continue the proceedings. Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 governs this consequence, and proceedings cannot be maintained against a deceased person. As no continuation application was filed within time, the appeals abated and could not be proceeded with. Case-Laws Service Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765667