Winding up and abatement under CESTAT procedure rules led the company's appeals and applications to abate absent continuance by liquidator.

Where a company is under winding up, Rule 22 of the CESTAT Procedure Rules provides that its appeal or application abates unless the official liquidator or other legal representative seeks continuance within the prescribed time. As no such application was received from the official liquidator, the Tribunal treated the company's appeals, stay applications and miscellaneous applications as abated. The revenue was left to pursue its claim before the official liquidator, with liberty preserved to seek restoration if permissible in law.

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Issues: Whether the appeals, stay applications and miscellaneous applications filed by the company abated on account of winding up, in the absence of any application by the official liquidator for continuance of the proceedings.

Analysis: The company had been ordered to be wound up, and the official liquidator had been directed to take possession of its assets and properties. Rule 22 of the CESTAT Procedure Rules provides that where a company is being wound up, the appeal or application abates unless an application for continuance is made by or against the liquidator or other legal representative within the prescribed time. No such application had been received from the official liquidator. The Tribunal therefore treated the company's appeals, stay applications and miscellaneous applications as abated, leaving the revenue to pursue its claim before the official liquidator and preserving liberty to seek restoration if permissible in law.

Conclusion: The company's appeals, stay applications and miscellaneous applications abated under Rule 22 of the CESTAT Procedure Rules.

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