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TMI Blog2025 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R. Balagopal, Consultant for the Appellant Ms. Anandalakshmi Ganeshram, Authorised Representative for the Respondent ORDER Per Mr. Vasa Seshagiri Rao Service Tax Appeal Nos. 40549 of 2015 and 42482 of 2016 have been filed by M/s. CNC & CO (the appellant herein) challenging the order of the Commissioner of Central Excise, Madurai vide Order-in-Original No. MAD-CEX-000-COM-008-2014 dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st by the service recipients/customers. After due process of the law, the Lower Adjudicating Authority vide Orders-in-Original dated 08.12.2014 and 09.09.2015 respectively has confirmed the duty of Rs.1,67,79,261/- was demanded for the period from April 2008 to March 2012, and Rs. 1,38,578/ for the period from April 2012 to June 2012 and also imposed the penalties of Rs. 1,67,79,261/ under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1982 reads as under:- "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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate 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 by the legal Heirs of the Appellant. In this case, no such application has been received. As the Death has occurred on 16.08.2021, nearly four years passed already. 7. We find that in view of the judgement of the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present case is whether as assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal representatives/estate of a sole proprietor/manufacturer after he is dead." 8. In view of the above, we hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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