Custom, Excise & Service Tax Tribunal
Sadhu Ram Agarwal vs Bhubaneshwar-I on 27 February, 2024
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.1
Excise Appeal No.70875 of 2013
(Arising out of Order-in-Original No.CCE/BBSR-I/11/2013 dated 27.03.2013 passed
by Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar-I.)
Shri Sadhu Ram Agarwal
Partner & Authorized Signatory
M/s. Sai Industries
(At-Rupra Road, P.O./PS:- Narla, Dist. Kalahandi-766101, Odisha.)
...Appellant
VERSUS
Commissioner of Central Excise, Customs & Service Tax,
Bhubaneswar-I
.....Respondent
(C.R. Building, Rajaswa Vihar, Bhubaneswar-751007, Odisha.) APPEARANCE Shri N.K.Chowdhury, Advocate for the Appellant (s) Shri P.K.Ghosh, Authorized Representative for the Revenue CORAM: HON'BLE SHRI ASHOK JINDAL, MEMBER(JUDICIAL) HON'BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) FINAL ORDER NO. 75348/2024 DATE OF HEARING : 27 February 2024 DATE OF DECISION : 27 February 2024 Per : ASHOK JINDAL :
Ld.Advocate appearing for the appellant submitted that the appellant has died on 01.05.2021. In this connection, he also submitted a Death Certificate dated 05.06.2021 and prayed for abatement of the Appeal.
2. The learned Authorized Representative for the Revenue has no objection for the said prayer.
2Excise Appeal No.70875 of 2013
3. Heard both sides and perused the Death Certificate as submitted by the Ld.Advocate for the Appellant.
4. In view of the provisions of Rule 22 of the Customs, Excise & Service Tax Appellant Tribunal (Procedure) Rules, 1982 and taking into consideration the Death Certificate placed before us, the Appeal stands abated.
(Dictated and pronounced in the open Court.) Sd/ (ASHOK JINDAL) MEMBER (JUDICIAL) Sd/ (K. ANPAZHAKAN) MEMBER (TECHNICAL) sm