2017 (12) TMI 1567

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..... nnot proceed and will abate - the present appeal abates on the death of the appellant - demand also abates. - ST/20515/2017-DB - Final Order No. 23254 / 2017 - Dated:- 14-12-2017 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER AND HON'BLE SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Akbar Basha, CA Hiregange Associates For the Appellant Smt Kavita Poduwal, Superintendent (AR) For the .....

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..... relates to confirmation of service tax and penalty on deceased person. Therefore, in view of Rule 22 of the CESTAT (Procedure) Rules the present appeal cannot proceed and will abate. Accordingly, I order that the present appeal abates on the death of the appellant. In the result, the demand also abates. (Operative portion of the order was pronounced in Open Court on 14/12/2017) - - TaxTMI .....

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