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TMI Blog2021 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... ime was raised on 11.11.2021. However, Hon ble Apex Court vide in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (11) TMI 387 - SC ORDER] has ordered for exclusion of period w.e.f. 15 March, 2020 till 2nd October, 2021. After excluding the said period as directed by Hon ble Apex Court, the present application falls within the period of limitation prescribed under Rule 22 of CESTAT Procedure Rules. The appeal, accordingly, is hereby ordered to stands abated. - Service Tax Misc. Application No.50570 of 2021 In Service Tax Appeal No. 51068 of 2020 [SM] - FINAL ORDER No. 52069/2021 - Dated:- 22-11-2021 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Mr.Mahesh Bhardwaj, Authorised Representative for the Appellant Mr. R.M. Saxen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the relevant legal provision for the purpose is Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure Rules), 1982 which reads as follows :- RULE 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4(3)(a) of Central Excise Act, 1944 as means person who is liable to pay duty of Excise under this Act and includes his agent , (i) use of present tense indicates that person referred to can only be living person, and (ii) use of means and includes indicates that it was exhaustive, with no scope of reading anything into it. In absence of machinery provisions for proceeding against dead person s legal heirs, duty and other sums do not become payable to apply recovery provisions under Section 11 ibid. Situation was not similar to one where firm is dissolved as device to evade tax, as it cannot be said that individual proprietor, who died through natural causes, maneuvered his death to evade Excise duty. Plea that Section 11A ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with effect from 03.10.2021. II. In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03.10.2021. In the event the actual balance period of limitation remaining, with effect from 03.10.2021, is greater than 90 days, that longer period shall apply. 7. After excluding the said period as directed by Hon ble Apex Court, the present application falls within the period of limitation prescribed under Rule 22 of CESTAT Procedure Rules. 8. Keeping in view the entire above discussion, the request on behalf of respondent is hereby accepted. The appeal, accordingly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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