9911796707
TMI Blog2021 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal (Procedure) Rules, 1982, on the death of a proprietor, the proceedings shall abate. Hon ble Supreme Court in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE CUSTOMS [ 2015 (7) TMI 1036 - SUPREME COURT] has been held that no proceedings can be initiated against a death person as it amounts to violation of natural justice inasmuch as the death person, who is proceeded against, is not live to defend himself. Further as per Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal shall abate on the death of the appellant unless an application is made for continuation of such proceedings by or against the successor in interest, executor, administrator, receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax, interest and penalty. The deceased appellant filed the appeal before the Commissioner(Appeals) and the Commissioner(Appeals) has partly allowed the appeal. thereafter the deceased filed the present appeal aggrieved by the order to the extent that the Commissioner (Appeals) confirmed the demand against the appellant. He has also stated that during the pendency of the appeal, his father who was the appellant has died on 09/05/2019 and the business of the appellant has not devolved upon any of his surviving heirs including the applicant. The applicant has also annexed the copy of the death certificate showing that the appellant has dies and has also filed an affidavit along with the application to that effect. 2. We have heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: .. 6. We have gone through the decision of the Hon ble Supreme Court in the case of Shabina Abraham wherein it has been held that no proceedings can be initiated against a death person as it amounts to violation of natural justice inasmuch as the death person, who is proceeded against, is not live to defend himself. Further as per Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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