Appeal stands abated on death of the appellant: CESTAT

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

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