TMI Blog2016 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the appeal of the appellant. - E/487/2007-DB - Final Order No. 20500/ 2016 - Dated:- 30-6-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member For the Appellant : Shri Anirudha, Advocate For the Respondent : Shri Pakshi Rajan, AR ORDER Per S. S GARG The present appeal is directed against the order of the Commissioner dated 30.03.2007 vide which the learned Commissioner confirmed the demand against M/s. New Sharada Industries, the appellant. Briefly the facts of the present case are that the appellant is a proprietorship concern manufacturing flush doors, plywood and block boards etc classifiable under Chapter 44 of the Central Excise Tariff. Based on the information that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30.03.2007 is bad in law and not sustainable as the same has been passed against the dead person Shri Harilal M. Patel who was the sole proprietor of the appellant M/s. New Sharada Industries and who died on 27.12.2011, during the pendency of the present appeal. He further submitted that in the impugned order itself it has been observed that Harilal M. Patel was the proprietor of M/s. New Sharada Industries i.e. the appellant. He also submitted that after the death of the sole proprietor, Ashok Kumar K.H. who is the son of the sole proprietor has filed an affidavit to the effect that he has not succeeded to the business of the deceased and he is carrying on business on his own personal capacity and has also obtained new and fresh Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -V reported in 2016 (336) E.L.T. 93 (Tri.-Mum.) 2.2. The learned counsel for the appellant further submitted that as per the Rule 22 of CESTAT Procedure Rules, the appeal shall abate on the death of the appellant. The said Rule is reproduced herein below: RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application: Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
