https://www.taxtmi.com/caselaws?id=110263 Where a company appellant is being wound up, Rule 22 of the CESTAT (Procedure) Rules, 1982 provides that the appeal abates unless a continuation application is made by the liquidator or other competent representative. The text notes that the company's winding-up status was supported by the BIFR recommendation, the AAIFR dismissal, and the High Court's order, and no such application for continuance was filed. The proceedings therefore ended by abatement under the procedural rule, and there was no adjudication on the merits of the excise demand or penalty. en-us Wed, 17 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110263 Where a company appellant is being wound up, Rule 22 of the CESTAT (Procedure) Rules, 1982 provides that the appeal abates unless a continuation application is made by the liquidator or other competent representative. The text notes that the company's winding-up status was supported by the BIFR recommendation, the AAIFR dismissal, and the High Court's order, and no such application for continuance was filed. The proceedings therefore ended by abatement under the procedural rule, and there was no adjudication on the merits of the excise demand or penalty. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110263