Winding-up abatement under CEGAT Rules ends the appeal when the Official Liquidator does not appear.

Rule 22 of the CEGAT Rules 1982 provides that an appeal abates where the appellant company is under winding up. Applying that rule, the Tribunal noted that the company had been wound up pursuant to the High Court's order and that, despite notice, the Official Liquidator did not enter appearance. The appeal was therefore treated as abated, and the Tribunal declined to examine the substantive issues referred to the Larger Bench.

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Outcome: The appeal was held to have abated under Rule 22 of the CEGAT Rules, 1982 on account of the appellant company being in liquidation, and it was dismissed without examination of the merits.

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