TMI Blog2008 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the appeal has to be treated as having abated in terms of CESTAT (Procedure) Rules, 1982 – held that appellant is required to produce death certificate and licence or other documents issued by governmental authority in US - S/93/2006 - 247/2008 - Dated:- 16-6-2008 - Shri P.G. Chacko, Member (J) Smt. Radhika Chandrashekar, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show-cause notice dated 24-12-2004, wherein the department had demanded the above tax with interest and had also proposed penalties. The SCN had not specifically alleged that M/s. L.G. Balakrishnan Brothers Ltd. had been authorized by the US party to pay Service tax on their behalf to the Indian authorities on the amount of royalty collected by the latter from the former in terms of Foreign T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as its proprietor and, therefore, with his demise, the appeal has to be treated as having abated in terms of Rule 22 of the CESTAT (Procedure) Rules, 1982. Though the ld. counsel is certain that Sri Bruce E. Gelb is no more, she cannot say for certain whether his business at Michigan was proprietary. The counsel undertakes to take steps to bring on record documentary evidence of the demise of Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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