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    <title>2024 (5) TMI 1217 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad held that appeals filed by a company abated under Rule 22 of Custom, Excise Service Tax Appellate Tribunal Procedure Rules, 1982. The NCLT had ordered company liquidation on 20.09.2018 and appointed an official liquidator. Despite over five years passing since the liquidation order, the official liquidator failed to file any application for continuance of the appeal proceedings before the tribunal, resulting in automatic abatement of the appeals.</description>
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      <description>CESTAT Allahabad held that appeals filed by a company abated under Rule 22 of Custom, Excise Service Tax Appellate Tribunal Procedure Rules, 1982. The NCLT had ordered company liquidation on 20.09.2018 and appointed an official liquidator. Despite over five years passing since the liquidation order, the official liquidator failed to file any application for continuance of the appeal proceedings before the tribunal, resulting in automatic abatement of the appeals.</description>
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