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<h1>Appealing a liquidator's decision on creditor proof of debt: 21-day deadline, Form WIN 49, appellate powers apply</h1> A creditor dissatisfied with the Company Liquidator's decision on the creditor's proof of debt may appeal to the Tribunal within 21 days from the date the notice of the liquidator's decision is served on the creditor; failure to appeal within this period precludes recourse under this rule. The appeal must be filed in Form WIN 49 and supported by an affidavit stating the grounds of appeal, and notice of the appeal must be given to the Company Liquidator; upon such appeal, the Tribunal exercises the powers of an appellate court under the Code of Civil Procedure, 1908, enabling appellate adjudication of the liquidator's decision.