1. 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. Ld.DR has accepted the factum of death of the appellant during the pendency of the proceedings.

3. After perusal of the material on record, we find 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 is reproduced herein below:-

RULE 22. Continuance of proceedings after death or adjudication as an In-solvent 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:

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4. We also find that 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.