https://www.taxtmi.com/caselaws?id=793466 Proceedings abate on the death of a party under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless a timely application is made by or against the successor-in-interest or legal representative for continuation. As no such application was filed after the appellant's death, the appeal could not be continued. The analysis also applies the principle that proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The appeal therefore abated and came to an end. en-us Mon, 15 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793466 Proceedings abate on the death of a party under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless a timely application is made by or against the successor-in-interest or legal representative for continuation. As no such application was filed after the appellant's death, the appeal could not be continued. The analysis also applies the principle that proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The appeal therefore abated and came to an end. Case-Laws Customs Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793466