TMI Blog2023 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 on the death of the Respondent, the proceedings will be abated unless an application is made for continuance of such proceedings. In this case no such application is made. As the Death has occurred on 22.08.2019, more than three and half years passed already. In view of the judgement of the Hon ble Supreme Court in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE CUSTOMS [ 2015 (7) TMI 1036 - SUPREME COURT ], wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following conditions before sanctioning the refund: (i) The importer has sold the goods to the consignment agents by an agreement. While issuing the invoice for sale of the goods, the importer or his agent shall specifically indicate on the invoice that In respect of the goods covered therein, no credit of the Additional Duty of Customs levied under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible ; (ii) The importer shall pay on sale of the said goods, appropriate Sales Tax or Value Added Tax, as the case may be; (iii) The importer should produce documents evidencing payment of appropriate Sales Tax or Value Added Tax; (iv) Documents evidencing payment of said additional duty and invoices of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty days of the occurrence of the event: Provided further that the Tribunal may, if it is 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. 4.2 In terms of the above Rule, any proceeding will be abated on the death unless an application has been made for continuation of such proceedings within sixty days of the occurrence of the event. 5. The learned AR has accepted the death of the Respondent during the pendency of the proceedings. 6. After perusing the material on record, we find the Respondent has died on 22.08.2019 during the pendency of the present appeal. We also find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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