https://www.taxtmi.com/caselaws?id=463057 An appeal abates on the death of a party if no application for continuance is filed by the successor-in-interest or legal representative within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The text states that the appellant had died and no such application was made, so the proceedings could not be continued against a dead person. The appeal was therefore treated as abated and not maintainable further. en-us Tue, 26 Nov 2024 00:00:00 +0530 Mon, 04 Aug 2025 20:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463057 An appeal abates on the death of a party if no application for continuance is filed by the successor-in-interest or legal representative within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The text states that the appellant had died and no such application was made, so the proceedings could not be continued against a dead person. The appeal was therefore treated as abated and not maintainable further. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463057