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    <description>The appeal against Order-in-Original No.70/STCI/SM/15-16 was abated by the Tribunal due to the Appellant&#039;s failure to comply with Rule 22 of CESTAT (Procedure) Rules, 1982 following the appointment of an Official Liquidator for winding up proceedings. The Tribunal upheld the decision based on previous similar cases and concurrence with the Revenue&#039;s arguments, resulting in the abatement of the appeal.</description>
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