In a major ruling the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that death of appellant abates proceedings.
At the time of hearing of this appeal, Gurmeet Singh, son of the appellant 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.
The son of the appellant 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.
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.
The Supreme Court in the case of Shabina Abraham vs. CCE, 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.
The Coram consisting of SS Garg, Judicial Member and P Anjani Kumar, Technical Member observed that “The appellant has died on 24.4.2020 when the present appeal was pending. 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, Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.”
The Tribunal concluded by noting that 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.
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