https://www.taxtmi.com/caselaws?id=95144 Rule 22 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 requires an appeal by a company in winding up to abate unless the official liquidator applies to continue it. Where no such application is made, the appeal cannot proceed and stands abated. The rule places responsibility on the official liquidator to seek continuance of pending appellate proceedings after winding up. en-us Fri, 01 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95144 Rule 22 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 requires an appeal by a company in winding up to abate unless the official liquidator applies to continue it. Where no such application is made, the appeal cannot proceed and stands abated. The rule places responsibility on the official liquidator to seek continuance of pending appellate proceedings after winding up. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95144