https://www.taxtmi.com/caselaws?id=52412 An appeal abates on the death of the sole appellant if no application for continuance is made by or against the legal representative or successor-in-interest within 60 days under Rule 22 of the CEGAT (Procedure) Rules. Where notices return with the endorsement "deceased" and no legal heirs are brought on record, the tribunal cannot proceed with the appeal or entertain an oral request to set aside the impugned order. In the absence of timely substitution, the proceeding comes to an end by operation of the procedural rule. en-us Tue, 28 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 16:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52412 An appeal abates on the death of the sole appellant if no application for continuance is made by or against the legal representative or successor-in-interest within 60 days under Rule 22 of the CEGAT (Procedure) Rules. Where notices return with the endorsement "deceased" and no legal heirs are brought on record, the tribunal cannot proceed with the appeal or entertain an oral request to set aside the impugned order. In the absence of timely substitution, the proceeding comes to an end by operation of the procedural rule. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52412