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    <title>2015 (12) TMI 941 - CESTAT AHMEDABAD</title>
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    <description>The appeals filed by the Revenue against the respondent were dismissed as abated due to the failure of the respondent to appear and the winding up of the respondent companies, as per Rule 22 of the CESTAT (Procedure) Rules 1982. The judgment highlights the importance of complying with procedural rules, especially in cases involving company winding up, and emphasizes the necessity of timely legal actions to ensure the continuation of proceedings.</description>
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