https://www.taxtmi.com/caselaws?id=765667 The Tribunal held that the appeal proceedings abated following the death of the appellant, a sole proprietor, due to the absence of an application for continuance by legal representatives within the required period, as stipulated by Rule 22 of the CESTAT (Procedure) Rules, 1982. The decision was based on the principle that proceedings cannot continue against a deceased individual without such an application, aligning with the Supreme Court's reasoning in the Shabina Abraham case. The appeals were thus disposed of, emphasizing adherence to procedural rules and principles of natural justice. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765667 The Tribunal held that the appeal proceedings abated following the death of the appellant, a sole proprietor, due to the absence of an application for continuance by legal representatives within the required period, as stipulated by Rule 22 of the CESTAT (Procedure) Rules, 1982. The decision was based on the principle that proceedings cannot continue against a deceased individual without such an application, aligning with the Supreme Court's reasoning in the Shabina Abraham case. The appeals were thus disposed of, emphasizing adherence to procedural rules and principles of natural justice. Case-Laws Service Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765667