https://www.taxtmi.com/caselaws?id=780482 Proceedings before CESTAT abate on the death of an appellant if no application for continuance is filed by the legal representative or successor-in-interest within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Where the appellant had been proceeded against in a personal capacity and no continuation application was made, the appeal cannot be maintained against a deceased person. The appeal therefore abated and could not be continued. en-us Mon, 06 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780482 Proceedings before CESTAT abate on the death of an appellant if no application for continuance is filed by the legal representative or successor-in-interest within the prescribed time under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Where the appellant had been proceeded against in a personal capacity and no continuation application was made, the appeal cannot be maintained against a deceased person. The appeal therefore abated and could not be continued. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780482