https://www.taxtmi.com/caselaws?id=462644 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless an application is made for continuation by or against the successor-in-interest or legal representative. As no such application was filed after the appellant's death, and proceedings cannot continue against a dead person, the appeal abated and stood disposed of accordingly. en-us Fri, 24 Feb 2023 00:00:00 +0530 Sat, 05 Jul 2025 19:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462644 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless an application is made for continuation by or against the successor-in-interest or legal representative. As no such application was filed after the appellant's death, and proceedings cannot continue against a dead person, the appeal abated and stood disposed of accordingly. Case-Laws Customs Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462644