TMI Blog2017 (6) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable on account of the death of the sole proprietor. - E/527/2007-DB, E/661/2007-DB - Final Order Nos. 20377-20378 / 2017 - Dated:- 8-2-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri B.N Gururaj, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned Order-in-Original No. 27/2007 dated 24/05/2007. Briefly the facts of the case are that the appellant is a proprietary concern solely engaged in the manufacture of Canan Kinetiser on job work basis for M/s. Canan Technologies, Ernakulam. The job work mainly consists of assembly of components into final product. These Kinetisers are after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w and is not sustainable as the same has been passed against a dead person who is the sole proprietor of the appellant. He further submitted that the present appeal was filed in 2007 and during the pendency of this appeal, the sole proprietor Shri V.P. Viswanathan Nair has died on 29.05.2015 and his death certificate has been produced on record. The learned counsel further submitted that as per Rule 22 of the CESTAT Procedure Rules 1983, the present appeal abates upon the death of the appellant. 3.1. Learned counsel for the appellant further submitted that it is a settled law that no recovery proceedings can be initiated against the dead person as it amounts to violation of the principles of natural justice inasmuch as the person who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 4. On the other hand the learned AR reiterated the findings of the impugned order and submitted that the recovery of the liabilities of the dead man, the legal representatives can be proceeded against and the asset of the deceased is liable. 5. After considering the submissions of both the parties and perusal of the record, we find that the appellant who is a sole partnership concern of Shri V.P. Viswanathan Nair who as per the death certificate has died on 29.05.2015 when the appeal was pending before the Tribunal. Further we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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