https://www.taxtmi.com/caselaws?id=794845 Abatement of tribunal proceedings on the death of a party is addressed through Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which requires a legal representative or successor-in-interest to apply for continuance within the prescribed period. In the absence of such an application, the proceeding abates. The text also states that continuation of proceedings against a deceased person would violate natural justice. Its operative effect is that an appeal cannot proceed after the appellant's death unless proper substitution or continuance steps are taken in time. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794845 Abatement of tribunal proceedings on the death of a party is addressed through Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which requires a legal representative or successor-in-interest to apply for continuance within the prescribed period. In the absence of such an application, the proceeding abates. The text also states that continuation of proceedings against a deceased person would violate natural justice. Its operative effect is that an appeal cannot proceed after the appellant's death unless proper substitution or continuance steps are taken in time. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794845