https://www.taxtmi.com/caselaws?id=782177 Where the sole appellant dies during pendency of an appeal, continuation of the proceedings requires an by a legal representative or successor-in-interest under Rule 22 of the CESTAT (Procedure) Rules, 1982. In the absence of any such application within the prescribed framework, the appeal cannot proceed because no defence can be taken against a deceased person. On that basis, the appellant's appeal abated, and the connected departmental appeal also abated. 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=782177 Where the sole appellant dies during pendency of an appeal, continuation of the proceedings requires an by a legal representative or successor-in-interest under Rule 22 of the CESTAT (Procedure) Rules, 1982. In the absence of any such application within the prescribed framework, the appeal cannot proceed because no defence can be taken against a deceased person. On that basis, the appellant's appeal abated, and the connected departmental appeal also abated. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782177