"CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II Service Tax Appeal No.70359 of 2025 (Arising out of Order-in-Appeal No.193-ST/APPL/LKO/2024 dated 14/03/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow) M/s S.S. Financial Services, …..Appellant (Kailash Tower, Sanjay Place, Commercial Complex, Agra) VERSUS Commissioner of Customs, Central Excise & Service Tax, Agra ….Respondent (7A Ashok Marg, Hajratganj, Lucknow) APPEARANCE: A letter on record, for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: FINAL ORDER NO.70641/2025 DATE OF HEARING : 10 September, 2025 DATE OF DECISION : 10 September, 2025 SANJIV SRIVASTAVA: This appeal is filed against Order-in-Appeal No.193- ST/APPL/LKO/2024 dated 14/03/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow. 2.0 When the matter was called for hearing today, a letter received today by the registry was produced. In the said letter death certificate dated 24.06.2025 of the appellant has been enclosed. 3.0 Rule 22 of CESTAT Procedure Rules, 1982 provide as under:- HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Service Tax Appeal No.70359 of 2025 2 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: Provided that every such application shall be made within a period of sixty days of the occurrence of the event: Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 4.0 Taking note of the above, this appeal abates under Rule 22 of CESTAT Procedure Rules. (Dictated and pronounced in open court) (SANJIV SRIVASTAVA) MEMBER (TECHNICAL) akp "