M/S Kailash Pandit vs. The Union Of INDIA And Ors

Held

The Court noted the submission made by the learned counsel for the appellant that the appellant has passed away and his legal heirs are not interested in pursuing the appeal. Consequently, the Court held that the appeal stands abated. No decision on the merits of the original dispute was made. The operative direction was to abate the appeal.

Facts

This matter is a Miscellaneous Appeal filed before the Patna High Court. The appellant, M/s Kailash Pandit, is represented by his legal heirs. The respondent is the Union of India through the Commissioner, Central Excise, Customs & Service Tax, Patna. The appeal was filed by the original appellant, Kailash Pandit, who has since passed away. His legal heirs have informed the Court that they are no longer interested in pursuing the appeal.

Key Issues

1. Whether the appeal should abate due to the death of the original appellant and the lack of interest from his legal heirs in pursuing it? Petitioner/Appellant's Argument: The learned counsel for the appellant submitted that the appellant has died and his legal heirs are not interested in continuing the appeal. Revenue/State's Argument: No specific argument was recorded for the respondent in the provided text.