https://www.taxtmi.com/caselaws?id=790167 A company appeal does not survive liquidation where no timely application for continuance is made by the official liquidator or successor-in-interest under Rule 22 of the CESTAT (Procedure) Rules, 1982. In the absence of such an application, the proceedings abate, and the appeal cannot be continued after the company has been ordered to be liquidated. The Tribunal applied this procedural consequence to hold that the miscellaneous application was disposed of and the appeal stood abated for want of continuation. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790167 A company appeal does not survive liquidation where no timely application for continuance is made by the official liquidator or successor-in-interest under Rule 22 of the CESTAT (Procedure) Rules, 1982. In the absence of such an application, the proceedings abate, and the appeal cannot be continued after the company has been ordered to be liquidated. The Tribunal applied this procedural consequence to hold that the miscellaneous application was disposed of and the appeal stood abated for want of continuation. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790167