2024 (8) TMI 1513 - AT - Service Tax

Abatement of appeal - miscellaneous application filed under Rule 22 of CESTAT (Procedure) Rule, 1982 - HELD THAT - The submissions made by the Ld. Counsel for the appellant and miscellaneous application filed by the appellant is allowed and registry is directed to list the matter on 11.12.2024.

Summary

The judgment from the Appellate Tribunal CESTAT Chandigarh involves a miscellaneous application filed under Rule 22 of the CESTAT (Procedure) Rules, 1982. The application was submitted by the counsel for the appellant, Shri Poojan Malhotra, on behalf of the appellant, M/s Sayshya Marketing Services, following the death of its proprietor, Shri Jaideep Bhardwaj, on 24.09.2020. The legal spouse of the deceased expressed interest in continuing the proceedings. The tribunal, comprising Hon'ble Mr. S. S. Garg, Member (Judicial), and Hon'ble Mr. P. Anjani Kumar, Member (Technical), allowed the application. The registry was directed to list the matter for hearing on 11.12.2024. The order was "dictated and pronounced in the open court."