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2021 (12) TMI 619 - CESTAT NEW DELHIAbatement of appeal after the death of the sole proprietor of sued sole proprietorship concern - Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure Rules), 1982 - HELD THAT:- Section 4 (3) (a) of Central Excise Act where the definition of person is there in accordance to said definition sole proprietorship is the sole person and with his death the appeal even of Revenue has to abate. Further is observed that Rule 22 prescribes for a period of limitation of 60 days from the date of the death. The sole Proprietor of respondent assessee expired on 15.10.2020. The impugned request of abatement for the first time 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.
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