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    <description>The appeals were held to abate as per Rule 22 of the CESTAT (Procedure) Rules due to the failure to file an application for continuation of proceedings by the successor-in-interest within sixty days of the liquidation of the appellant company. Despite ample time provided, the absence of such an application led to the abatement of the appeals, emphasizing the importance of timely compliance with procedural requirements in cases involving insolvency or winding up of a party.</description>
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