2021 (2) TMI 158

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.... TECHNICAL MEMBER For the Appellant : DISHA GURSAHANEY ADVOCATE ORDER The miscellaneous application has been filed by Mr. P. Suraj, residing at No.3-6-42, Sunshine, Kallare, Puttur, Kasaba, Darbe, Puttur - 574202, Dakshina Kannada, Karnataka, is the son of late Shri E.P. Kunhanandan nair, who was the appellant and filed the present appeal bearing number ST/21796/2018 praying that the pres....

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.... extent that the Commissioner (Appeals) confirmed the demand against the appellant. He has also stated that during the pendency of the appeal, his father who was the appellant has died on 09/05/2019 and the business of the appellant has not devolved upon any of his surviving heirs including the applicant. The applicant has also annexed the copy of the death certificate showing that the appellant h....

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....the submissions of both the parties and perusal of the material on record, we find that as per the death certificate produced on record, the appellant has died on 09/05/2019 when the appeal was pending. We also find that the appellant was a proprietor and has died during the pendency of the proceedings. We also find that in view of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal ....

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....me Court in the case of Shabina Abraham wherein it has been held that no proceedings can be initiated against a death person as it amounts to violation of natural justice inasmuch as the death person, who is proceeded against, is not live to defend himself. Further as per Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal shall abate on the death ....