Custom, Excise & Service Tax Tribunal
Jaipal Tada Legal Heir Bhola Ram vs Commissioner Of Central Excise & ... on 19 February, 2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. - IV
Service Tax Appeal No. 50342 of 2025
[Arising out of Order-in-Appeal No. 81-100 (AK)ST/JDR/2024 dated 16.02.2024
passed by the Commissioner of Central Excise & Central Goods and Service Tax
(Appeals), Jodhpur]
M/s. Jaipal Tada Legal Heir Bhola Ram ...Appellant
G-105, New Industrial Area,
Opp. Diesel Shed, Basni,
Jodhpur - 342003
VERSUS
Commissioner of Central Excise & CGST-
Jodhpur ...Respondent
G-105, New Industrial Area, Opp. Diesel Shed, Basni, Jodhpur - 342003 APPEARANCE:
Shri Akash Phophalia, Chartered Accountant for the Appellant Shri Anuj Kumar Neeraj, Authorized Representative for the Respondent CORAM:
HON'BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL) DATE OF HEARING: 19.02.2026 DATE OF DECISION: 19.02.2026 FINAL ORDER NO. 50351/2026 DR. RACHNA GUPTA It is brought to notice that appellant Shri Bhola Ram, proprietor of the appellant has passed away. Death Certificate is placed on record. Learned Departmental Representative has pointed that the name of father of Said Shri Bhola Ram seems to be different than the name which is mentioned in the show cause notice. It is observed that Death Certificate records deceased as Shri Bhola Ram s/o Shri Hira Ram whereas show cause notice describes the assessee-appellant as Shri Bhola Ram Jat s/o Shri Heraram Jat. At this stage, learned counsel has stated at bar that 2 it is only that the caste Jat is not mentioned in the Death Certificate and except the change of spelling in the name of father, the fact remains is that the Death Certificate is with respect to the impugned appellant Shri Bhola Ram only. Accepting the said statement at bar, I have perused Rule 22 of CESTAT Procedure Rules, 1982, the rule resides as follows:
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.
2. Keeping in view the same the Death Certificate as placed on record and the above discussion, the present appeal stands abated. I draw my support from the decision of this Hon'ble Apex Court in the case of Shabina Abraham Vs. CCE reported as 2015 (322) ELT 372 (SC). Appeal is therefore disposed of as abated. Be consigned to records.
[Dictated and pronounced in the open Court] (DR. RACHNA GUPTA) MEMBER (JUDICIAL) HK