Custom, Excise & Service Tax Tribunal
Sujeet Kumar vs Rourkela on 18 February, 2026
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH - COURT NO. 1
Excise Appeal No. 79169 of 2018
(Arising out of Order-in-Original No. 66/CCE/CEX/RKL/2017-18 dated 30.03.2018
passed by the Commissioner of Central GST Commissionerate, Rourkela, KK-42,Civil
Township, Rourkela-769004)
Sujeet Kumar, : Appellant
Ex-Manager (Commercial)
M/s. Shiv Shakti Sponge Iron Limited
AT/PO- Pandersil, Sukruli, Dist-Mayurbhanj-757039
VERSUS
Commissioner of GST & Central Excise, Rourkela : Respondent
Rourkela Commissionerate,
Rourkela, KK-42,Civil Township, Rourkela-769004
APPEARANCE:
Shri Saurabh Bagaria, Advocate for the Appellant
Shri B. K. Singh, Authorized Representative, for the Respondent
CORAM:
HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)
HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO. 75277/ 2026
DATE OF HEARING / DECISION: 18.02.2026
ORDER:[PER SHRI ASHOK JINDAL] The Learned Advocate for the appellant has submitted a Death Certificate dated 18.10.2025 of Shri Sujeet Kumar (Appellant herein). Thereafter, he prays for abatement of the Appeal.
2. Heard the parties and perused the Death Certificate as submitted by the Ld. Advocate for the Appellant.
3. In view of the provisions of Rule 22 of the Customs, Excise & Service Tax Appellant Tribunal (Procedure) Rules, 1982 and taking into Page 2 of 2 Appeal No.: E/79169/2018-DB consideration the Death Certificate placed by the Ld. Advocate before us, the Appeal stands abated.
(Dictated and pronounced in the open court) (ASHOK JINDAL) MEMBER (JUDICIAL) (K. ANPAZHAKAN) MEMBER (TECHNICAL)