2003 (10) TMI 165

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....the case was called, ld. Counsel, Smt. L. Mythili, submits that the appellant is no more and he has passed away. She submits that the Mumbai Bench in a similar matter on the death of the sole proprietor have followed the ratio of the judgment rendered in the case of D. Matai v. CCE, Mumbai as reported in 2000 (126) E.L.T. 1264 (Tribunal) = 2000 (39) RLT 1058, , and has held that in such a circumst....

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.... issued to the address of the appellant which has come back undelivered with postal endorsement "deceased". Counsel also submits that she is not able to contact the legal heirs and legal representatives. Rule 22 of CEGAT (Procedure) Rules states that an appeal abates when legal heirs are not brought on record. When the appellant dies or is adjudicated as an insolvent or in the case of a company is....