https://www.taxtmi.com/caselaws?id=782178 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of a party unless a legal representative or successor-in-interest applies for continuance within the prescribed time. No such application was made after the appellant's death, so the appeal abated. As proceedings cannot be continued against a dead person, the connected departmental appeal also abated consequentially. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 26 Nov 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782178 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of a party unless a legal representative or successor-in-interest applies for continuance within the prescribed time. No such application was made after the appellant's death, so the appeal abated. As proceedings cannot be continued against a dead person, the connected departmental appeal also abated consequentially. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782178