Rule 22 - Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be: Provided that every such application shall be made within a period of sixty days of the occurrence of the event: Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit.