https://www.taxtmi.com/caselaws?id=109145 Where an appellant-company had been ordered to be wound up, continuation of the pending appeal required compliance with Section 446(1) of the Companies Act, 1956 and Rule 22 of the CEGAT (Procedure) Rules. The Tribunal noted that proceedings against a company in winding up require the appropriate leave of the court, and the Official Liquidator had to come on record and seek continuation within the prescribed time. As no such application was filed, the procedural requirement for maintaining the appeal was not satisfied, and the appeal abated. en-us Mon, 16 Jul 2001 00:00:00 +0530 Fri, 06 Apr 2012 11:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109145 Where an appellant-company had been ordered to be wound up, continuation of the pending appeal required compliance with Section 446(1) of the Companies Act, 1956 and Rule 22 of the CEGAT (Procedure) Rules. The Tribunal noted that proceedings against a company in winding up require the appropriate leave of the court, and the Official Liquidator had to come on record and seek continuation within the prescribed time. As no such application was filed, the procedural requirement for maintaining the appeal was not satisfied, and the appeal abated. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109145