Appeal Abated as Appellant Company Wound Up without Continuing Proceedings

The appeal against OIO No.26/Dem/2012 was abated by the Tribunal as the Appellant Company had been wound up, and no application for continuation of the appeal was made following the High Court's appointment of the Official Liquidator as the Liquidator of the respondent company. The appeal was pronounced as abated in accordance with Rule 22 of the CESTAT (Procedure) Rules, 1982.

---

---

Issues: Appeal against OIO, Company winding up, Abatement of appeal

Analysis:
- The appeal was filed against OIO No.26/Dem/2012, passed by the Commissioner, C.Ex. & S.Tax, Surat. The Appellant Company had been wound up, and a liquidator was appointed by the Hon'ble Gujarat High Court in disposing of the Company Petition No.44 of 2015. The learned Advocate for the Appellant submitted written arguments along with a copy of the High Court's Order dated 03.11.2015.

- The Hon'ble Gujarat High Court, in its order, noted that the respondent had not responded to the statutory notice and failed to appear despite multiple opportunities. Consequently, the High Court appointed the Official Liquidator as the Liquidator of the respondent company under the Companies Act of 1956. Despite this order being issued on 03.11.2015, no application for continuation of the appeal was made. As per Rule 22 of CESTAT (Procedure) Rules, 1982, in the absence of such an application, the appeal was abated.

- The Tribunal found that since there was no application for continuation of the appeal following the High Court's order, the appeal stood abated. Therefore, the Tribunal pronounced the appeal as abated in accordance with Rule 22 of the CESTAT (Procedure) Rules, 1982.

---