Case Law Details
Harbhan Singh Sandhu Vs CC (CESTAT Chandigarh)
In view of the judgement of Hon’ble Supreme Court in the case of Shabina Abraham vs. CCE-2015 (322) ELT 372 (SC), wherein it has been held that no proceeding can be initiated against dead person as it amounts to violation of natural justice inasmuch as dead person, who is proceeded against is not alive to defend himself. Further, as per Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal shall abate on the death of the appellant unless an application is made for continuation of such proceedings by or against the successor in interest, executor, administrator, receiver, liquidator or other legal representatives of the appellant or applicant or respondent, as the case may be. Therefore, by following the ratio of the said decision and Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, we hold that on the death of the appellant, the appeal stands abated. The appeal is accordingly disposed of.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
At the time of hearing of this appeal, Shri Gurmeet Singh, son of the appellant Shri Harbhajan Singh Sandhu had stated that his father, who has filed the present appeal has died on 24.4.2020 and the death certificate has been placed on record. He further prayed that since his father has been died during the pendency of the appeal, the present appeal must necessarily abate in terms of Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, because no application has been filed by or against the legal heirs to contest the said matter.
2. DR has accepted the factum of death of the appellant during the pendency of the proceedings.
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