Company appeal abatement in winding up follows unless the official liquidator seeks continuance.

Rule 22 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 provides that where a company appellant is under winding up, the appeal abates unless the official liquidator applies for continuance. Because the official liquidator did not seek continuance of the proceedings, the appeal abated. The note states the operative effect of the rule on company appellants in liquidation and the requirement for a formal application by the liquidator to prevent abatement.

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Issues: Whether the appeal abated because the appellant company was under winding up and no application for continuance was made by the official liquidator.

Analysis: Rule 22 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 provides that where a company appellant is under winding up, the appeal abates unless the official liquidator applies for continuance. The liquidator did not come forward to seek continuance of the proceedings.

Conclusion: The appeal abated.

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