https://www.taxtmi.com/caselaws?id=793271 Where a sole appellant dies during pendency of an appeal, Rule 22 of the CESTAT Procedure Rules provides that the appeal abates unless a successor-in-interest or legal representative applies for continuance within the prescribed time. In the absence of any such application, proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The stated result is that the appeal abated on the appellant's death and could not be continued. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793271 Where a sole appellant dies during pendency of an appeal, Rule 22 of the CESTAT Procedure Rules provides that the appeal abates unless a successor-in-interest or legal representative applies for continuance within the prescribed time. In the absence of any such application, proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The stated result is that the appeal abated on the appellant's death and could not be continued. Case-Laws Customs Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793271