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        Central Excise

        2001 (2) TMI 254 - AT - Central Excise

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        Abatement of appeal in liquidation requires a continuance application by the liquidator or other competent representative. Where a company is under liquidation, an appeal abates unless an application for continuance is made by the successor-in-interest, executor, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Abatement of appeal in liquidation requires a continuance application by the liquidator or other competent representative.

                              Where a company is under liquidation, an appeal abates unless an application for continuance is made by the successor-in-interest, executor, administrator, receiver, liquidator, or other legally competent representative under Rule 22 of the CEGAT (Procedure) Rules. In the absence of any such application by or on behalf of the liquidator, the proceedings come to an end by abatement. The principle stated is that continuation of an appeal after winding up requires a formal request from the proper representative; without it, the appeal does not proceed.




                              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.


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                              ActsIncome Tax
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