As Respondent has expired, appeal abets!
RULE 22 of the CESTAT (Procedure) Rules, 1982 reads -
"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 such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be:
Provided that every such application shall be made within a period of sixty days of the occurrence of 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."
We came across this order recently. In the said case, the respondent expired and the counsel for the respondent informed the Bench about the same.
So, the Bench passed the following order -
“1. The Counsel for the respondent vide letter dated 23.07.2012 informed that the respondent Shri J.C.Maroo expired on 30.05.2012 and have filed a copy of death certificate. In view of the fact that the respondent had expired, the appeal abets (sic), in view of the provisions of Section (sic) 22 of the CESTAT Procedure Rules. However, the Revenue can take further action if so desired, in accordance with the provisions of Rule 22 of the CESTAT Procedure Rules.”
(See )