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Issues: Whether the appeal abated in the absence of an application by the liquidator for continuance of proceedings.
Analysis: The appeal was filed by a company stated to be under liquidation. Rule 22 of the CEGAT (Procedure) Rules provides that where a company is being wound up, an appeal or application abates unless an application is made for continuance of the proceedings by or against the successor-in-interest, executor, administrator, receiver, liquidator, or other legal representative. No such application had been made on behalf of the liquidator.
Conclusion: The appeal abated.
Final Conclusion: The proceedings came to an end on account of abatement for want of an application to continue the appeal after liquidation.
Ratio Decidendi: In a winding-up situation, an appeal abates unless a proper application for continuation is made by the legally competent representative.