2025 (10) TMI 1279

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....e Ld. Advocate for the Appellant has informed the Bench that the Appellant Shri K.P. Balasubramaniam died on 20.08.2018 and has filed a copy of the Death Certificate. The Death Certificate of Shri K.P. Balasubramaniam is extracted below for ready reference. 3. The Ld. Authorised Representative Shri Sanjay Kakkar appeared for the Department. 4. On the death of the Appellant, the appeal stands abated in terms of provisions of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of the CESTAT (Procedure) Rules reads as under:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appell....

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....nts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction interms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present....

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....ம், மீன் பிரிவு 12/17 மற்றும் தமிழ் நாடு பிறப்பு இறப்பு பதிவு விதிகள் 2000 கீரி எண்ணையா இன் கீழ் வழங்கப்படுகிறது.) USSUED UNDER SECTION 12/17 OF THE REGISTRATON OF BIRTHS & DEATHS ACT, 1960 AND RULE 8/3 OF THE TAMIL NADU REGISTRATION OF BIRTH AND DEATH RULES 2000.] கீழ்கà®....

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....BALASUBRAMANIAM / Cகே.பி.பாலசுப்பிரமணியம் MALEJ 85AT CATE OF CEATH பிறந்த தேதி PLACE OF DEATH /20058 8Lb. 20/06/2013 TWENTY-AUGUST -TWO THOUSAND EIGHTEEN AGE OF DECEASED இருந்தவரின் வயது : SATHYAMANGALAM TO COVAI MAIN ROAD , THE STATE TRANSPORT CORPORATION DEPOT IS NEAR, P.V.BUNK FRONT 53 YEARS சத்தி -கோவை மெயின் ரோடு, அரசு போக்குவரத்à....

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....் நிரந்தர முகவரி. 159. R.V.KONGU NAGAR , ... COVAI MAIN ROAD .. SATHYAMANGALAM, ERODE, TAMIL NADU 35/3, பி.லி. கொங்கு நகர், ... கோவை மெயின் ரோடு, சத்தியமங்கலம், ஈரோடு, தமிழ்நாடு. 35/8, பி.வி.கோங்கு நகர்,,, கோவை மெயின் ரோடு, சதà¯....