2019 (11) TMI 182 - AT - Service Tax

Permission for withdrawal of application - HELD THAT - The application is dismissed as withdrawn. Abatement of appeal - Learned Counsel further submits that the appellant has expired on 18th February 2019 and has furnished the appropriate certificate issued by the Competent Authority - HELD THAT - In accordance with rule 22 of Customs Excise Service Tax Appellate Tribunal (Procedure) Rules 1982 the Appeal stands abated.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed the application as withdrawn when the appellant's counsel sought to withdraw it. The appellant had passed away, and with the appropriate certificate provided, the appeal was abated as per rule 22 of Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982.