https://www.taxtmi.com/caselaws?id=54182 Delay in seeking impleadment of a deceased appellant's legal heirs was condoned where the applicants supported the request with an affidavit and material showing they had no knowledge of the pending appeal or the pre-deposit made by the deceased appellant until later. The Tribunal found sufficient cause on the record, including the legal heirship certificate, and accepted substitution under Rule 22 of the CESTAT (Procedure) Rules, 1982. The legal heirs were accordingly allowed to be impleaded as appellants. en-us Wed, 10 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 14:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54182 Delay in seeking impleadment of a deceased appellant's legal heirs was condoned where the applicants supported the request with an affidavit and material showing they had no knowledge of the pending appeal or the pre-deposit made by the deceased appellant until later. The Tribunal found sufficient cause on the record, including the legal heirship certificate, and accepted substitution under Rule 22 of the CESTAT (Procedure) Rules, 1982. The legal heirs were accordingly allowed to be impleaded as appellants. Case-Laws Customs Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54182