https://www.taxtmi.com/caselaws?id=238848 A company appeal abates on winding up under Rule 22 of the CESTAT Procedure Rules unless continuance is sought by the liquidator or other authorised successor; in the absence of such an , the appeal cannot survive. Relief from recovery and pre-deposit for directors' penalties may be refused where the penalties are modest and no financial hardship or other sufficient ground for waiver is shown. The company's appeal was therefore treated as abated, and the directors were required to deposit the penalties within the time fixed for their appeals to proceed. en-us Mon, 22 Jul 2013 00:00:00 +0530 Thu, 31 Oct 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238848 A company appeal abates on winding up under Rule 22 of the CESTAT Procedure Rules unless continuance is sought by the liquidator or other authorised successor; in the absence of such an , the appeal cannot survive. Relief from recovery and pre-deposit for directors' penalties may be refused where the penalties are modest and no financial hardship or other sufficient ground for waiver is shown. The company's appeal was therefore treated as abated, and the directors were required to deposit the penalties within the time fixed for their appeals to proceed. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238848