https://www.taxtmi.com/caselaws?id=50979 Where a company is under liquidation, an appeal abates unless an application for continuance is made by the successor-in-interest, executor, administrator, receiver, liquidator, or other legally competent representative under Rule 22 of the CEGAT (Procedure) Rules. In the absence of any such application by or on behalf of the liquidator, the proceedings come to an end by abatement. The principle stated is that continuation of an appeal after winding up requires a formal request from the proper representative; without it, the appeal does not proceed. en-us Thu, 22 Feb 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50979 Where a company is under liquidation, an appeal abates unless an application for continuance is made by the successor-in-interest, executor, administrator, receiver, liquidator, or other legally competent representative under Rule 22 of the CEGAT (Procedure) Rules. In the absence of any such application by or on behalf of the liquidator, the proceedings come to an end by abatement. The principle stated is that continuation of an appeal after winding up requires a formal request from the proper representative; without it, the appeal does not proceed. Case-Laws Central Excise Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50979