https://www.taxtmi.com/caselaws?id=233505 A company appeal abates on winding up unless continuance is sought by the successor-in-interest, liquidator, or other authorised legal representative within the prescribed time; as no such continuance was shown, the company's appeal was treated as abated. In penalty appeals against directors under Rule 26 of the Central Excise Rules, 2002, interim relief can be made conditional on pre-deposit where the matter requires fuller consideration on the evidence; the individual appellants were directed to deposit Rs. 50,000 each, with waiver of the balance pre-deposit and stay of recovery until disposal of the appeals. en-us Fri, 12 Apr 2013 00:00:00 +0530 Sat, 04 May 2013 07:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233505 A company appeal abates on winding up unless continuance is sought by the successor-in-interest, liquidator, or other authorised legal representative within the prescribed time; as no such continuance was shown, the company's appeal was treated as abated. In penalty appeals against directors under Rule 26 of the Central Excise Rules, 2002, interim relief can be made conditional on pre-deposit where the matter requires fuller consideration on the evidence; the individual appellants were directed to deposit Rs. 50,000 each, with waiver of the balance pre-deposit and stay of recovery until disposal of the appeals. Case-Laws Central Excise Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233505