2023 (2) TMI 1409 - AT - Customs

Abatement in terms of Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982 - no application has been filed by or against the legal heirs to contest the said matter - HELD THAT - The appellant has died on 24.4.2020 when the present appeal was pending. It is also found that in terms of Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982 on the death of the appellant the proceedings shall abate. In view of the judgement of Hon ble Supreme Court in the case of Shabina Abraham vs. CCE 2015 (7) TMI 1036 - SUPREME COURT wherein it has been held that no proceeding can be initiated against dead person as it amounts to violation of natural justice inasmuch as dead person who is proceeded against is not alive to defend himself. Further as per Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982 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. Therefore by following the ratio of the said decision and Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982 it is held that on the death of the appellant the appeal stands abated. Appeal disposed off.

Summary

The Appellate Tribunal (CESTAT Chandigarh) addressed the issue of abatement of an appeal following the death of the appellant, Shri Harbhajan Singh Sandhu, during the pendency of the appeal. The appellant's death on 24.4.2020 was undisputed and supported by a death certificate on record.Relying on Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which provides that "the appeal or application shall abate" upon the death of a party 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," the Tribunal held the appeal must abate.The Tribunal further invoked the Supreme Court's ruling in *Shabina Abraham vs. CCE* (2015 (322) ELT 372 (SC)), emphasizing that "no proceeding can be initiated against dead person as it amounts to violation of natural justice" since the deceased cannot defend themselves.Accordingly, applying the ratio of *Shabina Abraham* and Rule 22, the Tribunal concluded: "on the death of the appellant, the appeal stands abated." The appeal was disposed of on this ground.