2022 (8) TMI 831 - AT - Service Tax

Continuation of the proceedings by the successor-in-interest - Rule 22 of the CESTAT (Procedure) Rules, 1982 - HELD THAT - It is evident from the record that, as per the direction of the Bench on 29.06.2022, the Registry had on 30.06.2022 sent notice to Resolution Professional. Till date I do not find any application being filed in the matter for continuation of the proceedings by the successor-in-interest in terms of Rule 22 of the CESTAT (Procedure) Rules, 1982. Sufficient time has been allowed for the successor-in-interest to file an application for continuation of proceedings in this case. In absence of any such application by the operation of Rule 22 of the CESTAT (Procedure) Rules, these appeals abate.

Summary

Issues: Abatement of appeal due to non-compliance with Rule 22 of CESTAT (Procedure) Rules, 1982.

In this case, the appellant failed to appear for the hearing, and the Resolution Professional was not present as directed by the Bench. The Registry was instructed to send notice to the Resolution Professional for the next hearing date, but it was not complied with initially. The Bench later directed the notice to be sent to the Resolution Professional at a specific address for appearance on a particular date. The Registry confirmed sending the notice, but no application for continuation of proceedings by the successor-in-interest was filed within the stipulated time frame under Rule 22 of the CESTAT (Procedure) Rules, 1982. Rule 22 outlines the procedure for continuance of proceedings after the death, insolvency, or winding up of a party, requiring an application by the successor-in-interest within sixty days of the event. As no such application was filed within the specified time, the appeals were deemed to abate by operation of Rule 22. The judgment held that sufficient time had been given for compliance, and as no application was submitted, the appeals abated accordingly.