In Appeal No.C/484/2009-CESTAT- In terms of Rule 22 of Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982,  proceedings shall abate on death of appellant:  CESTAT
Judicial Member-S.S. Garg & Technical Member-P.Anjani Kumar [24-02-2023]

Read Order:Harbhan Singh Sandhu Vs. CC, Ludhiana

LE Correspondent

Chandigarh, March 31, 2023:  Placing reliance on the judgment of the Apex Court in Shabina Abraham vs. CCE & Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal has clarified that the appeal stands abated on the death of the appellant.

The appellant’s son had approached the Bench of Judicial Member-S.S. Garg and Technical Member-P.Anjani Kumar stating that his father, who had filed the appeal died on April 24, 2020 and the death certificate had been placed on record.

It was his request that since his father had 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 had been filed by or against the legal heirs to contest the said matter.

The Bench found that the appellant had died on April 24, 2020 when the present appeal was pending and said, “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 shall abate.”

The Bench also referred to Shabina Abraham Case (Supra) wherein it was 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, the Bench held that on the death of the appellant, the appeal stands abated.