https://www.taxtmi.com/caselaws?id=794844 Abatement of tribunal proceedings on the death of a party is governed by Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The rule requires a timely application for continuation by or against the successor-in-interest or legal representative; without such an application, the proceedings abate. The note further states that where the matter includes a personal penalty against the deceased appellant, continuation is not permissible because adjudicatory proceedings cannot be maintained against a dead person. Its operative effect is that, absent a valid substitution or continuation request within the prescribed time, the appeal cannot proceed further. 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=794844 Abatement of tribunal proceedings on the death of a party is governed by Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. The rule requires a timely application for continuation by or against the successor-in-interest or legal representative; without such an application, the proceedings abate. The note further states that where the matter includes a personal penalty against the deceased appellant, continuation is not permissible because adjudicatory proceedings cannot be maintained against a dead person. Its operative effect is that, absent a valid substitution or continuation request within the prescribed time, the appeal cannot proceed further. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794844