https://www.taxtmi.com/caselaws?id=244786 Where a company is under winding up, Rule 22 of the CESTAT Procedure Rules provides that its appeal or application abates unless the official liquidator or other legal representative seeks continuance within the prescribed time. As no such application was received from the official liquidator, the Tribunal treated the company's appeals, stay applications and miscellaneous applications as abated. The revenue was left to pursue its claim before the official liquidator, with liberty preserved to seek restoration if permissible in law. en-us Fri, 04 Oct 2013 00:00:00 +0530 Sat, 30 May 2015 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244786 Where a company is under winding up, Rule 22 of the CESTAT Procedure Rules provides that its appeal or application abates unless the official liquidator or other legal representative seeks continuance within the prescribed time. As no such application was received from the official liquidator, the Tribunal treated the company's appeals, stay applications and miscellaneous applications as abated. The revenue was left to pursue its claim before the official liquidator, with liberty preserved to seek restoration if permissible in law. Case-Laws Central Excise Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244786