TMI Blog2018 (6) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... entatives of the appellant or applicant or respondent, as the case may be. The widow of the proprietor is not contesting the appeal on merit but only filed the appeal because the show-cause notice has been served on her demanding the duty against the dead man and in her appeal, she has categorically stated that the show-cause notice against the dead person is not legally sustainable. In the Final Order No.23254/2017 dated 14.12.2017, we have observed that the proprietor Shri Harsha P.S. has died during the pendency of the appeal whereas actually he died much before the issuance of show-cause notice. This is the only error in the Final Order and therefore, we allow the application of the window and hold that the proprietor died much b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received the notice, submitted the submissions. It was brought to the notice of the Tribunal at the time of arguing that the proprietor died much before the issuance of show-cause notice but in the Final Order dated 14.12.2017 passed by the Tribunal, it is mentioned that the appellant submitted that during the pendency of this appeal Proprietor Shri Harsha P.S. died on 5.1.2015 and according to the consultant appearing for the applicant, this is an error which is apparent from the record and needs to be corrected. 3. On the other hand, the Revenue has also moved a ROM and in the said application, the Revenue has stated that the Final Order passed by the Tribunal has held that the present appeal cannot proceed and will abate in view of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notice to a dead person against which proceedings should abate in view of the judgment of the Hon'ble Supreme Court in the case of Shabina Abraham (supra). 6. We have gone through the decision of the Hon'ble Supreme Court in the case of Shabina Abraham (supra) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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