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2019 (6) TMI 184 - CESTAT BANGALOREPenalty u/r 209A of the erstwhile Central Excise Rules, 1944 on appellant who died - Clandestine removal by the proprietorship firm M/s. Suraj Machine Tools - HELD THAT:- Hon’ble Apex Court in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE & CUSTOMS [2015 (7) TMI 1036 - SUPREME COURT] wherein it has been held that no proceedings can be initiated against the dead person as it amounts to violation of principles of natural justice inasmuch as the dead person who is proceeded against is not alive to defend himself. Further as per Rule 22 of CESTAT (Procedure) Rules, 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, receiver, liquidator or other legal representatives of the appellant or applicant or respondent, as the case may be. The present appeal abates on the death of the appellant on whom only penalty was imposed under Rule 209A of the erstwhile Central Excise Rules, 1944 - appeal disposed off.
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