https://www.taxtmi.com/caselaws?id=794844 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 requires proceedings to abate on a party's death unless a successor-in-interest or legal representative applies within the prescribed period for continuation. Where no such application is filed after an appellant's death, the appeal cannot continue. This applies particularly to appeals concerning personal penalties, because adjudicatory proceedings cannot be maintained against a deceased person. The resulting effect is that the appeal stands abated and is not capable of further adjudication. 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 Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 requires proceedings to abate on a party's death unless a successor-in-interest or legal representative applies within the prescribed period for continuation. Where no such application is filed after an appellant's death, the appeal cannot continue. This applies particularly to appeals concerning personal penalties, because adjudicatory proceedings cannot be maintained against a deceased person. The resulting effect is that the appeal stands abated and is not capable of further adjudication. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794844