TMI Blog2023 (9) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ed unless an application is made for continuance of such proceedings. In this case, no such application is made. As the Death has occurred on 12.05.2019, nearly four 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 the death of the appellant, the appeal stands abated - Appeal disposed off. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) HON BLE MR. VA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business, but, these activities are relating to planning, organizing, staffing, directing, controlling and co-ordination of business activities which involves conduction of Energy Audit to identify the areas to pinpoint where energy was wasted and to suggest suitable measures and for which he received onetime fee or retainer fee every month and as such cannot be classified as Management Consultancy Services . 3.1 When the case came up for hearing before the Tribunal on 25.09.2023, Mr. Brahadeeswaran V. Chartered Accountant representing the appellant has stated that their application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 filed online could not be proceeded with due to some technical snag and whatever the amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. After perusing the material on record, we find the Respondent has died on 12.05.2019 during the pendency of the present appeal. We also find 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 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 12.05.2019, nearly four years pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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